Where and when can you challenge an enforcement order?

Clarify your doubts by consulting your particular case

An enforcement order (providencia de apremio) may generally be challenged through one of two routes: an optional application for reconsideration (recurso de reposición) or a direct economic-administrative claim. The permitted grounds are limited by Article 167(3) of Spain’s General Tax Law (LGT), as explained in the preceding section.

1. Optional application for reconsideration. File it with the authority that issued the enforcement order. The deadline is one month, starting the day after the order is served (Articles 222, 223 and 225 LGT). If no decision is issued within the statutory one-month period, the applicant may treat the application as dismissed in order to bring the appropriate claim. An economic-administrative claim against the same act cannot be brought until the application for reconsideration has been expressly or implicitly dismissed.

2. Direct economic-administrative claim. The applicant may also use this route without first seeking reconsideration. The deadline is one month from the day after service of the order (Article 235(1) LGT). The notice of claim is filed with the administrative body that issued the act, which forwards it to the competent economic-administrative tribunal. The competent tribunal and level of review depend on the applicable legal rules, including the amount where relevant.

Do not file both routes at the same time against the same act: the first one filed is processed and the second is inadmissible (Article 222(2) LGT). Filing an appeal does not by itself suspend collection; suspension must be requested and is governed by the applicable statutory conditions.

The precise deadline depends on the date and validity of service and the rules for calculating time limits. Check the appeal notice included with the order and keep proof of filing.