Although already spoken of administrative silence in other sections of this chapter, because of its importance, we will recapitulate what has been said.
The administrative silence is configured as a guarantee of the taxpayer that allows you to access the next instance, whether administrative or judicial, without waiting necessarily the express judgement of an appeal.
After a certain period of time, determined by law for each type of resource, without a specific resolution, such an appeal is understood to be rejected, in order that the taxpayer may appeal further before the appropriate judicial body.
Nevertheless, we must make it clear that the administrative silence is not a form of resolution of the case, but a legal fiction, under which, it is understood that the Administration denied the claim of the taxpayer, not solving it on time within the law. Therefore, the administration is required to issue a clear decision, even though the taxpayer had come to the following court petition.
Consequently, the taxpayer has a double option: appeal the alleged rejected act by negative administrative silence or wait for the express resolution, in view of the results, appeal or not the same.
When the resolution is rejected by administrative silence, it does not play within fifteen days to file the appropriate resource, so the taxpayer can choose to go to the next instance at any time. As clearly stated in section 4.3, those who understands that they must equip the administrative silence formally called defective notifications (see section 6.2), the deadline being reduced to six months to appeal dismissal decisions by silence.
Exceptionally, where the alleged decision by administrative silence ends the administrative route, the deadline for filing the appeal for administrative is one year from the filing of the allegedly dismissed appeal. For this purpose, it should be reminded, even at the risk of incurring reiterations, depleting administrative:
a) TEAR resolutions in a single instance (see section 5.3).
b) Decisions of the TEAC delivered in an appeal (see section 5.5).
c) Decisions replacement of resources given in relation to local taxes (see section 5.13).