What does administrative silence mean in Spanish tax proceedings?

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Administrative silence occurs when the maximum period for issuing and notifying a decision expires without an express decision being notified. Its effect is not always dismissal: it depends on the type of procedure and the applicable rules. In procedures initiated at an interested party’s request, the general rule is positive silence, unless a statute or EU law provides otherwise. Law 39/2015 sets out cases where silence is negative, including procedures challenging or reviewing administrative acts, as well as further exceptions (Article 24). Failure to decide in a procedure initiated by the administration has different consequences depending on its subject and governing rules (Article 25).

As a general rule, positive silence is treated as an administrative act that concludes the procedure. Negative silence only allows the interested party to bring the appropriate administrative or judicial appeal; it is not an express decision and does not release the administration from its duty to decide. If an express decision is later issued after negative silence, the administration is not bound by the negative outcome implied by silence. If silence was positive, a later express decision may only confirm it (Article 24(2) and (3) of Law 39/2015).

Time limits for challenging an implied act depend on the procedure and any special legislation. Under the general administrative procedure rules, an appeal to a higher administrative body or an optional reconsideration appeal against an implied act may be lodged from the day after the effects of silence arise (Articles 122(1) and 124(1) of Law 39/2015). Tax matters have specific rules: for example, tax reconsideration appeals and economic-administrative claims have their own deadlines and calculation rules (Articles 223(1) and 235(1) of the General Tax Law). Do not assume that the deadline is always 15 days or that an appeal can always be lodged at any time.

For an economic-administrative claim, after one year without notification of a decision, the claimant may treat the claim as dismissed in order to bring the next available appeal; the tribunal remains under a duty to issue an express decision (Article 240(1) of the General Tax Law). In contentious-administrative proceedings, the statute provides, as a general rule, two months to challenge express acts and six months for implied acts (Article 46(1) of Law 29/1998). The calculation of time limits for negative silence is subject to constitutional interpretation and the circumstances of the procedure. Before allowing a deadline to pass, identify the type of silence, any special rule, and the competent body.