sede.electrónica

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Filing of Economic-Administrative Appeals among individuals

Claims referring to withholdings, payments on account, the right to tax onto a third party, with regard to the obligation to issue and submit invoices, and relationships between the alternate third part liable to pay taxes and the taxpayer (General Act on Taxation 58/2003, section 235.4)

Body Responsible: Central Administrative Court for Tax and Economic Appeals

Matter: Appeals and claims

SIA code: 998150

Clicking “GO TO PROCEDURE” accesses the filing application form.

Requirements for the electronic signature:

For any queries: sede_electronica.TEA@teac.hacienda.gob.es

IMPORTANT: Economic-administrative claims against acts of government should be filed at the online headquarters of these bodies. If not available, they should be filed in writing at the body in question.