How to appeal a Hacienda decision

Terms used

• Recurso de reposición — The recurso de reposición is an optional first appeal, filed with the Hacienda office that issued the decision.
• TEAR — The TEAR is the regional economic-administrative tribunal that reviews Hacienda decisions.
• TEAC — The TEAC is the central economic-administrative tribunal that reviews decisions of central Hacienda bodies.
• AEAT — The AEAT is Spain's tax agency, Hacienda.
• Aval — An aval is a bank guarantee that covers the amount you owe while your appeal is decided.
• Procurador — A procurador is a court representative who files and follows your case alongside your lawyer.
• Revocación — The revocación is a request that Hacienda cancel its own decision, available after normal deadlines have passed.

Key rules

• One route: Choose either a reposición or a direct economic-administrative claim, never both at once.
• Suspension: Appealing does not stop collection; you must ask for suspension, usually with a guarantee.
• Court: You have two months to go to court after the tribunal's decision or silence, and you need a lawyer and a procurador.
• Silence: If Hacienda does not answer, treat it as a rejection and move to the next stage.

What you can do, in short

You have one month from the day after notification to file a recurso de reposición or an economic-administrative claim. Pick one route, not both. Filing an appeal does not stop Hacienda collecting, so ask for suspension at the same time.

Your two first routes

Recurso de reposición. You file it with the same office that issued the decision, and it asks that office to review its own act. It is optional and often quicker to prepare.

Economic-administrative claim. You take the decision to an independent tribunal: the TEAR for regional offices or the TEAC for central ones. You can file it with the issuing office or directly with the tribunal, through the AEAT electronic office or in person. You do not need a lawyer at this stage.

If you are unsure which to use, the decision below the text compares them. If your case is small, up to €6,000, it goes through the abbreviated procedure at the TEAR. Larger amounts use the ordinary procedure.

What comes next

• If Hacienda stays silent: no answer to a reposición within one month counts as a rejection. No answer to an economic-administrative claim within one year also counts as a rejection. Either way, you can move on to the next stage.
• Court: after the tribunal's decision, or its silence, you can go to the contencioso-administrativo court. You have two months from the day after notification of the decision, or from the date silence is presumed. A lawyer and a procurador are normally required here.

Stopping collection

An appeal does not suspend payment by itself. You must ask for suspension in writing. In an economic-administrative claim, you can ask in the same filing.

Suspension normally needs a guarantee: a bank guarantee (aval), surety insurance or a cash deposit. You can ask for suspension without a guarantee in two cases: enforcement would cause you irreparable harm, or the assessment has a clear error. Be ready to prove either one.

Penalties are suspended without a guarantee while your appeal is pending. Interest on the tax still runs during the suspension, and the guarantee covers it.

If the deadline has passed

The normal routes are closed, but some special ones remain:

• Ask for a revocación before the limitation period ends.
• Ask to correct a plain error (rectificación de errores).
• Ask to correct a self-assessment you filed yourself (rectificación de autoliquidación).
• In rare cases, a declaración de nulidad de pleno derecho or a recurso extraordinario de revisión may be open.

These have their own conditions, so get advice from a tax adviser before relying on them.

See the checklist below for the order of steps.

Choosing between options

Which first appeal route should you use against a Hacienda decision?

• Recurso de reposición: Choose it if you want the body that issued the decision to review it first. It is optional and filed with that body.

• Economic-administrative claim: Choose it if you want to go straight to the tribunal (TEAR regional, TEAC central), with no lawyer needed at this stage.

You cannot pursue both routes at once, so pick one. Either way you have one month from the day after notification. After the tribunal decides, the next route is the court (contencioso-administrativo).

Timeline and deadlines

• File a recurso de reposición with the body that issued the decision: within one month from the day after notification

• File the economic-administrative claim after a reposición decision: within one month from the day after the reposición is decided

• Treat no answer to a reposición as a rejection and move on to the next stage: after one month without a reply

• Treat no answer to an economic-administrative claim as a rejection and move on: after one year without a reply

Checklist

• Choose one route: a recurso de reposición or a direct economic-administrative claim, not both.

• File a reposición with the body that issued the decision.

• File a claim with the issuing body or directly with the tribunal (TEAR regional, TEAC central), through the AEAT or Ministry of Finance online office or in person.

• Ask in writing for payment to be suspended, because an appeal does not stop collection by itself. For a claim, ask together with it.

• Check whether your amount is up to €6,000, which uses the abbreviated procedure.

• Hire a lawyer and a procurador before going to court.

What to watch out for

• Missing the appeal deadline: If you file after the deadline, the normal routes close. The first deadline is one month from the day after notification. Note the notification date the day it arrives and file well before the month ends. If it is already late, ask about a revocación or an error correction.

• Appealing does not stop collection: Filing an appeal does not suspend payment. Hacienda can keep collecting the debt while the appeal is open. Ask for suspension in writing when you file and offer a bank guarantee, surety insurance or a cash deposit.

• Interest keeps running during suspension: Even with payment suspended, interest runs for that period and you owe it if you lose. Penalties are suspended automatically without a guarantee while the appeal is pending. Make sure your guarantee covers the interest, and plan for it in case the appeal fails.

Frequently asked questions

Do I need a lawyer to appeal a Hacienda decision?

No, you do not need a lawyer for the economic-administrative claim, but you normally need a lawyer and a procurador (a court representative) once you go to court. Small cases can use an abbreviated procedure, which applies up to €6,000 in the regional tribunal.

What happens if Hacienda never answers my appeal?

If Hacienda does not answer, your appeal is treated as rejected after a set time, and you can go on to the next stage. A recurso de reposición is deemed rejected after one month, and an economic-administrative claim after one year.

Do I pay interest while my payment is suspended?

Yes, interest keeps running for the whole suspension period if you lose the appeal. The guarantee you provide covers that interest.

Can I still challenge a decision after the deadline has passed?

Sometimes, because there are special routes outside the normal deadlines. You can ask the authority to cancel the decision (revocación) before the limitation period ends, ask for errors to be corrected, or ask to correct a self-assessment you filed yourself.