As mentioned in section 4.3, the resolution of TEAR although not in all cases ends the administrative route.
Where the amount of TEAR is not resolved in "single instance", but it does in "first instance", it is necessary to go to Central Administrative Economic Court (TEAC) on appeal for it to review the decision of the TEAR.
The administrative appeal may be filed both by the taxpayer, as the administration itself, if failure of the TEAR would result contrary to his claims.
The deadline for the filing of administrative appeal is, as previously seen in all cases, the fifteen working days from the following day that on which the notification of the decision of the TEAR is received.
In the letter initiating proceedings (see model written in section 12.4), the taxpayer must state the facts and legal arguments which support their appeal, the documents accompanying it deemed necessary in support of its claims. Except in exceptional cases, and unlike what happens in claims before the TEAR in the administrative appeal to the TEAC there is no subsequent release to the file for additional claims.
The TEAC must rule within one year from the filing of the appeal. Here also plays the negative administrative silence, so that the taxpayer can keep the scale of resources if, within that period, there has been notified express resolution.
TEAC resolution puts an end to the economic-administrative.
Consequently, against the same the taxpayer can file an administrative appeal in this case, before the National High Courts (resolutions on single instance of TEAR, are appealed to the High Courts of Justice of the Autonomous Communities, whereas resolutions TEAC are appealed to the High Court).