What remedies are available against a tax assessment?

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A tax assessment may be provisional or final. “Final” does not by itself mean that the assessment is final and unchallengeable. The notice must state the available remedies, the body before which each must be brought and the applicable time limit (General Tax Law, Article 102.2; see section 6.2).

For an ordinary challenge to a tax assessment, the taxpayer generally has two alternative routes: an optional reconsideration appeal (recurso de reposición) before the body that issued the act, or a direct economic-administrative claim before the competent tribunal. The ordinary filing period is generally one month from the day after notification, subject to any special rule applicable to the act. If reconsideration is chosen, an economic-administrative claim cannot be filed until that appeal has been expressly decided or is deemed dismissed. See sections 4.2 and 4.3.

The competent economic-administrative tribunal depends on the issuing authority, the subject matter, the amount and the applicable rules. The Central Economic-Administrative Tribunal is not the competent forum for every claim. Local taxes and other special regimes may provide different procedures.

Extraordinary review is a separate, exceptional remedy available only against final acts or decisions on the statutory grounds; it is not a third ordinary route (section 4.6; General Tax Law, Articles 213 and 244).

After the applicable administrative review has been exhausted, judicial review may be available under the Administrative Jurisdiction Act. The competent court depends on the authority and the rules governing subject-matter and territorial jurisdiction; it is not limited in every case to a High Court of Justice or the National Court (section 4.10; Administrative Jurisdiction Act, Articles 8–14).