Do you need a lawyer or procurador to file an administrative appeal in Spain?

Clarify your doubts by consulting your particular case

In Spanish tax administrative proceedings, you do not have to be represented by a lawyer or a procurador (a procedural representative before the courts). You may file a reconsideration appeal (recurso de reposición), an economic-administrative claim, or an extraordinary appeal for review yourself or through a representative. The rules do not require that representative to be a lawyer.

If you act through a representative, their authority must be adequately evidenced. For an economic-administrative claim, the document evidencing representation must accompany the first submission not signed by the interested party. If the authority is missing or insufficient, it may be supplied or corrected, or the action may be ratified, as provided by law (Article 232(4) of the General Tax Law and Article 3 of Royal Decree 520/2005). The general administrative procedure rules in Article 5 of Law 39/2015 also apply where relevant.

This differs from proceedings before the contentious-administrative courts. A lawyer is required there; before a single-judge court, a procurador is optional, while before a collegiate court both lawyer and procurador are required, subject to statutory exceptions (Article 23 of the Law on Contentious-Administrative Jurisdiction).