The approval of Law 58/2003 of 17 December, General Tax, has led to an important reform in the review of acts on administrative routes, which is why it is necessary to renew the rules that constitute the Regulatory development of this area. In particular, the law contains a new systematic of the regulatory rules of the review in administrative way, incorporating some of the precepts contained in the Royal Legislative Decree 2795/1980, of December 12, for which the Law 39/1980, of 5 July, of bases on economic and administrative procedures; in Royal Decree 1163/1990 of 21 September, for which the procedure for the realization of returns of undue income of nature is regulated In the case of the Court of Appeal, the Court of Appeal held that the Court of (a) a replacement for the economic-administrative; in Royal Decree 391/1996 of 1 March 1996, for which the Rules of Procedure are adopted in the case of economic and administrative complaints, and in Royal Decree 136/2000 of 4 February 2000; partially develops Law 1/1998 of 26 February on the Rights and Guarantees of the Taxpayers in respect of the reimbursement of the cost of the guarantees provided for the suspension of the execution of the tax debts and the scheme of the inspection of the taxes and is adapted to the provisions of that law the procedure for the making of undue income returns of a tax nature.

This new regulation of the administrative review in the legal field has made it necessary for a new regulatory text of a fundamentally procedural nature to be dictated that adapts to the changes introduced in the Law 58/2003, of 17 December, in accordance with the general empowerment of the Government to dictate the provisions for the development and application of the law, contained in its final provision novena and under the various established specific ratings in Title V of the law.

The royal decree now being approved contains a single-article by which the General Regulation on the Development of Law 58/2003 of 17 December, General Tax, on the subject of administrative review, is approved. a transitional provision for the powers of the economic and administrative courts, a derogation provision and a final provision establishing the date of entry into force.

The General Tax Law of 17 December 2003, General Tax, on the subject of administrative review, consists of five titles, three additional provisions, three provisions transient and a final disposition.

Title I, "General provisions", contains the scope of this regulation and the aspects common to all review procedures, and the minimum content of the document to be submitted by the interested, the general rules of healing and the contribution, the healing or the ratification of the power granted to the representative of the person concerned.

In Title II, "Special Procedures for Review", the fundamental aspects of the procedure for the review of null and void acts, of the procedure for the declaration of lesivity of nulliable acts, of the procedure for revocation, the procedure for the rectification of errors and the regulation of the refund of undue revenue, specifying the procedure for the recognition of the right to return in the case of the Article 221 (1) of Law 58/2003 of 17 December, General Tax.

In order to avoid in the text of the regulation the references to specific organs and to facilitate the development of the faculty of organization of the different tax administrations, no attribution of competences is carried out (a) a comprehensive procedure for dealing with the processing, so that it is partially subject to what is set out in lower-ranking rules.

As regards the initiation of the procedure for the review of null and void acts, the forms of initiation provided for in Article 217 (2) of Law 58/2003 of 17 December 2003 are collected. In the proceedings, the request for a report is highlighted by the body which gave the act, as well as the hearing to the parties concerned, so that they can plead and present the documents and supporting documents which they consider appropriate. Finally, in the resolution phase the need for the opinion of the State Council or equivalent body of the autonomous community is reiterated.

The procedure for the declaration of lesivity will always be initiated on its own initiative in accordance with the provisions of Article 218 of Law 58/2003 of 17 December, and a hearing will be given to the person concerned and the obligation to request a report from the body with legal advice.

The revocation procedure shall always be initiated on its own initiative, without prejudice to the possibility of the parties concerned to promote such initiation. In addition, it is possible that the body which has issued the act or any other body of the same administration may propose the initiation of the procedure. In addition, the body should be asked to provide the body with legal advice as provided for in Law 58/2003 of 17 December.

In the rectification of errors, certain procedural aspects are specified and the two possible forms of initiation of the procedure are taken into consideration, either on its own initiative or at the request of the person concerned, according to Article 220 of the Law 58/2003, dated December 17.

Finally, in the return of undue income, it highlights the extension of the legitimization assumptions to request the return of the undue income to the persons or entities that have supported the retention, the income to account or the impact. In this case, they may request the rectification of the self-settlement through which the undue entry would have been made.

Title III is dedicated to the replacement resource provided for in Articles 222 to 225 of Law 58/2003 of 17 December, General Tax. The regulation of the replenishment facility stands out because of its continuing character with respect to the former regime, since the law has laid down certain rules on processing and suspension contained in Royal Decree 2244/1979 of 7 September 1979, and has only introduced new developments in terms of time to file, resolve and notify.

Chapter I contains general provisions governing the consequences of the simultaneous submission of an application for replacement and of an economic and administrative complaint and the effects of the interposition of a replacement resource with respect to the time limits for the exercise of other resources, which will be interrupted.

Chapter II regulates the procedure. Within the initiation it is clarified that the interposition paper must necessarily contain the allegations and that once the appeal has been lodged, the file cannot be examined for the purpose of making them.

Within the fulfillment section are the rules regarding the suspension. It is clarified that the guarantee may have the validity requested by the appellant and the possibility that it covers only the processing of the replenishment facility. In another case, it must cover the entire duration of the economic-administrative route and may even extend its effects to the administrative-administrative route until the decision is taken by the court.

Title IV refers to economic-administrative claims.

Chapter I contains general rules and dedicates section 1. to regulate the organization and the competencies. This section describes in detail the location and territorial competence of the Central Economic and Administrative Court and the regional and local economic and administrative courts. In addition, different disconcentric rooms are created and the existence of provincial dependencies is foreseen to replace the existing delegated secretariats with the previous regulations. Moreover, according to the additional provision of Law 58/2003 of 17 December, General Tax, the composition of the Special Chamber which could be created under the agreement between the Ministry of Economy and the Ministry of Economy and Hacienda and the corresponding autonomous community. The regulation of the single-person organs and the Special Room for the Unification of Doctrine must also be highlighted.

Section 2 sets out rules on the amount and accumulation of claims.

Section 3. contains an article relating to stakeholders. The procedure is regulated to determine, if in doubt, those rightholders or legitimate interests that might be affected by the resolution.

Section 4. refers to the suspension. As a novelty, it is clarified that the suspension will have effects from the date of the application and the effects are established in case of refusal of the suspension.

The automatic suspension, the suspension with the provision of other guarantees and the assumptions in which the suspension is agreed by the economic and administrative court are regulated, and it is clarified that this is the competent one in case the request merges into arithmetic, material, or factual error.

In the event that the request for suspension is based on the existence of damages of difficult or impossible repair, its presentation will mean that, if the debt is in a voluntary period at the time of being instated, it will be suspended (a) the award procedure and the administration may not take action until the court takes the decision to admit it or to admit it to the proceedings. The admission to the proceedings shall mean that the application shall not be lodged, whereas admission to the proceedings shall entail that the suspensory effects must be understood as being produced from the application and are maintained until the decision relating to the application. suspension.

Chapter II is dedicated to the general economic-administrative procedure.

Section 1 contains general rules on obtaining certified copies, presentation, breakdown and return of documents, domicile for notifications and costs of the procedure.

Section 2. It regulates the procedure in one or the first instance and includes various norms that develop the extensive regulation of the law in this field. It highlights the regulation of the action for annulment, introduced as a novelty in Article 239 (6) of Law 58/2003 of 17 December.

Section 3 refers to resources in an economic and administrative way. The regulation contained in Law 58/2003 of 17 December, and highlights the establishment of the three-month period for the interposition of the extraordinary resource for the unification of doctrine.

Chapter III develops the abbreviated procedure before single-person organs, and the cases in which it will be applicable for the reason of the amount are specified. In all the non-expressly provided for, a referral is made to the general procedure; in particular, it is established that certain agreements may be made by the Registrar of the Court even if it is not the one-person body responsible for resolve the procedure in question.

Finally, Title V regulates enforcement, and distinguishes between general rules for the enforcement of administrative decisions and special rules applicable to the enforcement of economic and administrative decisions and reimbursement of the cost of the guarantees.

The additional provision first refers to the specific rules of the autonomous communities, cities of Ceuta and Melilla and local authorities for the purpose of determining the competent bodies in the procedures regulated in the rules.

The second additional provision provides for the application of this regulation to the refund of undue revenue from customs debts, which will be governed primarily by Community legislation, and the return of other customs duties. Revenue of public nature unduly paid.

The third additional provision provides that the referral of files between administrative bodies resulting from the procedures covered by this Regulation may be carried out by electronic means rather than by another. type of support.

The transitional provision first regulates the arrangements applicable to applications for suspension submitted before the entry into force of the Regulation; the second transitional provision refers to the extraordinary appeal for the unification of doctrine to the effect of allowing its presentation for the notified resolutions from the entry into force of the law until the entry into force of the regulation, and the transitional provision third regulates a transitional regime for the application of the amount which is taken as a limit for the handling of complaints by the short procedure.

Finally, the final single provision contains the enabling of the Minister of Economy and Finance to dictate the rules for implementing the regulation.

In its virtue, on the proposal of the Minister of Economy and Finance, with the prior approval of the Minister of Public Administration, according to the State Council and after deliberation by the Council of Ministers at its meeting of the day 13 May 2005,

D I S P O N G O:

Single item. Approval of the General Regulation on the Development of Law 58/2003 of 17 December, General Tax, on the subject of administrative review.

The General Regulation on the Development of Law 58/2003 of 17 December, General Tax, on the revision of the administrative procedure, the text of which is inserted below, is approved.

Single transient arrangement. Powers of the organs of the Central Economic and Administrative Court in respect of outstanding claims.

For the purposes set out in the fifth transitional provision of Law 58/2003 of 17 December, General Tax, and as long as the Rules of Procedure on complaints are to continue to apply Administrative and administrative costs, approved by Royal Decree 391/1996 of 1 March 1996, to the complaints or appeals filed before 1 July 2004, the powers conferred on the members of the Economic and Administrative Court Central shall be exercised by the Secretary-General of the said court, except those provided for in the paragraphs (c) and (d) of Article 14 (1) and Article 14 (2) of the said Regulation, in Article 21 thereof and, in general, the functions of attendance and voting in the rooms and in the plenary session of the court, which shall continue to be exercised by the members.

Single repeal provision. Regulatory repeal.

1. Repealed:

(a) Royal Decree 2244/1979, of 7 September, which regulates the use of pre-economic and administrative replacement.

(b) Royal Decree 1163/1990 of 21 September 1990 regulating the procedure for the performance of refunds of undue income of a tax nature, except for Articles 8, 9, 10, 11, 13, 14, additional third and paragraph 3 of the fifth additional provision.

(c) Royal Decree 391/1996 of 1 March 1996 approving the Rules of Procedure in economic and administrative complaints.

(d) Royal Decree 136/2000 of 4 February, which partially develops Law 1/1998 of 26 February on the Rights and Guarantees of the Taxpayers, as regards the reimbursement of the cost of the guarantees provided for to suspend the execution of the tax debts and the arrangements for the inspection of the taxes and to adapt to the provisions of that law the procedure for the performance of returns of undue income of a nature tax.

2. Likewise, the provisions of equal or lower rank are repealed as foreseen in this royal decree.

Single end disposition. Entry into force.

This royal decree shall enter into force in the month of its publication in the "Official Gazette of the State", except for the single transitional provision, which shall enter into force on the day following that of its publication.

Given in Madrid, on May 13, 2005.

JOHN CARLOS R.

The Second Vice President of the Government and Minister of Economy and Finance,

PEDRO SOLBES MIRA

GENERAL REGULATION OF DEVELOPMENT OF LAW 58/2003, OF 17 DECEMBER, GENERAL TAX, IN THE FIELD OF ADMINISTRATIVE REVIEW

INDEX

Title I. General provisions.

Article 1. Scope of application.

Article 2. Content of the request or the initiation letter.

Article 3. Representation.

Title II. Special review procedures.

Chapter I. Review procedure for fully-fledged null acts.

Article 4. Initiation.

Article 5. Processing.

Article 6. Resolution.

Chapter II. Procedure for the declaration of lesivity of nullable acts.

Article 7. Initiation.

Article 8. Processing.

Article 9. Resolution.

Chapter III. Procedure for revocation.

Article 10. Initiation.

Article 11. Processing.

Article 12. Resolution.

Chapter IV. Error rectification procedure.

Article 13. Error rectification procedure.

Chapter V. Return on undue income.

Section 1. General Provisions.

Article 14. Legitimized to urge the return procedure and beneficiaries of the right to return.

Article 15. Return assumptions.

Article 16. Content of the right to return undue income.

Section 2. First Procedure for the recognition of the right to return of undue income in the cases of Article 221.1 of Law 58/2003, of December 17, General Tax.

Article 17. Initiation.

Article 18. Processing.

Article 19. Resolution.

Section 3. Execution of improper revenue return.

Article 20. Running the return.

Title III. Reorder facility.

Chapter I. General provisions.

Article 21. Consequences of concurrency.

Article 22. Effects of the interposition with respect to the exercise of other resources.

Chapter II. Procedure.

Section 1. Start.

Article 23. Initiation.

Article 24. Submission of the dossier.

Section 2. Fulfillment.

Article 25. Suspension of the contested act.

Article 26. Interested in the procedure.

Section 3. Resolution.

Article 27. Notification of the resolution.

Title IV. Economic-administrative complaints.

Chapter I. General provisions.

Section 1. Organization and competencies.

Article 28. Organization.

Article 29. The Central Economic and Administrative Court.

Article 30. The regional, local economic and administrative courts, the deconcentrated rooms and the provincial and local agencies.

Article 31. Participation of the Autonomous Communities in the economic and administrative courts.

Article 32. Single-person organs.

Article 33. Special Room for the Unification of Doctrine.

Article 34. Minutes of the sessions.

Section 2. th Guarantee and accrual of claims.

Article 35. Amount of the claim.

Article 36. Amount required for the ordinary raised resource.

Article 37. Accumulation.

Section 3. Interested.

Article 38. Interested.

Section 4. Suspension of the execution of the contested act on the economic-administrative route.

Article 39. Suspension assumptions.

Subsection 1. General Rules.

Article 40. Request for suspension.

Article 41. Guarantees of suspension.

Article 42. Effects of the grant or the refusal of the suspension.

Subsection 2. Automatic suspension on an economic-administrative path.

Article 43. Automatic suspension.

Subsection 3. Suspension with the provision of other guarantees on an economic-administrative basis.

Article 44. Suspension with the provision of other guarantees.

Article 45. Constitution of guarantees.

Subsection 4. No. Suspension by the economic-administrative court.

Article 46. Suspension by the economic-administrative court.

Article 47. Processing and resolution by the economic-administrative court of the request for suspension.

Chapter II. General economic-administrative procedure.

Section 1. Common Rules.

Article 48. Obtaining certified copies.

Article 49. Presentation, breakdown and return of documents.

Article 50. Home for notifications.

Article 51. Costs of the procedure.

Section 2. Single Procedure or first instance.

Subsection 1. First Initiation.

Article 52. Submission of the administrative file that is the subject of the complaint.

Article 53. Territorial and hierarchical incompetence.

Article 54. Defect healing.

Subsection 2. Fulfillment.

Article 55. Paperwork to complete the case.

Article 56. Personation in claims arising from actions or omissions of individuals in tax matters.

Article 57. Tests and reports.

Article 58. Deadline to raise incidental issues.

Article 59. Extension of the review.

Subsection 3. Resolution.

Article 60. Action for annulment.

Section 3. Resources on an economic-administrative path.

Article 61. An ordinary asset, an extraordinary resource for the unification of criteria and an extraordinary resource for the unification of doctrine.

Article 62. Extraordinary review facility.

Article 63. Legitimisation to appeal.

Chapter III. Abbreviated procedure to single-person bodies.

Article 64. Economic and administrative complaints to single-person bodies.

Article 65. Abbreviated procedure to single-person bodies.

Title V. Execution of resolutions.

Chapter I. Execution of resolutions.

Section 1. General Rules for the Execution of Administrative Resolutions.

Article 66. Enforcement of administrative resolutions.

Article 67. Proportional reduction of guarantees provided for suspension.

Section 2. Special Rules for the implementation of economic and administrative resolutions.

Article 68. Compliance with the resolution.

Article 69. Extension of economic and administrative resolutions.

Section 3. Special Rules for the Enforcement of Judgments.

Article 70. Enforcement of judgments.

Article 71. Extension of the effects of the judgments of the administrative-administrative jurisdiction.

Chapter II. Reimbursement of the cost of guarantees.

Section 1. Extent Reimbursement of Guarantees Cost.

Article 72. Scope of application.

Article 73. Guarantees the cost of which is reimbursed.

Article 74. Determination of the cost of loan guarantees.

Section 2. First Procedure for the reimbursement of the cost of the guarantees provided.

Article 75. Competent bodies.

Article 76. Initiation.

Article 77. Processing.

Article 78. Resolution.

Article 79. Execution.

Additional disposition first. Equivalent bodies of the Autonomous Communities, of the cities with Statute of Autonomy or of the local authorities.

Additional provision second. Repayment of undue income from customs debt and other income of a public nature.

Additional provision third. Referral of files by electronic, computer and telematic means.

First transient disposition. Review procedures on the administrative path.

Second transient disposition. Extraordinary resource for the unification of doctrine.

Transitional provision third. Abbreviated procedure to single-person bodies.

Single end disposition. Regulatory enablement.

TITLE I

General provisions

Article 1. Scope of application.

1. This regulation develops Law 58/2003, of 17 December, General Tax, on the subject of revision in administrative way, as well as the reimbursement by the Administration of the cost of the guarantees provided to suspend the execution of an act, if that act is declared inadmissible by virtue of a final judgment or administrative decision.

2. This Regulation shall apply in accordance with the terms laid down in Article 1 of Law 58/2003 of 17 December 2003, General Tax.

Article 2. Content of the request or the initiation letter.

1. Where the procedures laid down in this Regulation are initiated at the request of the person concerned, the application or the initiation letter shall contain the following:

(a) First and last name or social reason or full name, tax identification number and address of the person concerned. In the case of action by means of a representative, full identification shall be included.

b) The authority to which the resource or claim is formulated or the procedure is requested to start.

(c) Administrative act or action which is contested or which is the subject of the file, the date on which it was issued, the number of the file or the alphanumeric key identifying the administrative act to be contested and other data relating to the they are deemed to be suitable, as well as the pretense of the person concerned.

d) Address that the data subject points to the effects of notifications.

e) Place, date and signature of the document or application.

f) Any other set in the applicable regulations.

2. If the application or the initiation letter does not meet the requirements set out in the previous paragraph, and without prejudice to the special rules for the purposes of this Regulation, the person concerned shall be required to do so within 10 days, from the day following that of the notification of the requirement, subsane the lack of or accompany the required documents indicating that the lack of attention to that requirement will determine the archive of the actions and will be not submitted the application or the document.

Article 3. Representation.

1. Where the act is acted upon by means of a representative, the latter shall provide sufficient representation, without prejudice to paragraph 2, with regard to ratification.

2. The competent body shall grant a period of 10 days from the day following that of the notification of the requirement to make the contribution or sub-healing of the document supporting the representation. Within the same period, the person concerned may ratify the action taken by the representative on his behalf and provide the supporting document of the representation for subsequent actions.

TITLE II

Special review procedures

CHAPTER I

Full-right null act review procedure

Article 4. Initiation.

1. The procedure for the review of null and void acts may be initiated on their own initiative, by agreement of the body which issued the act or its hierarchical superior, or at the request of the person concerned. In the latter case, the document shall be addressed to the body which issued the act whose review is intended. The start of trade shall be notified to the person concerned.

2. The body competent to deal with the procedure may issue a reasoned agreement for the admission to the proceedings of the requests for review in the cases provided for in Article 217.3 of Law 58/2003 of 17 December, General Tax.

Article 5. Processing.

1. The body responsible for processing shall be the body which establishes the specific organisation standard.

2. The body responsible for dealing with the proceedings shall request the body which issued the act to refer a copy of the administrative file and a report on the background to the procedure which are relevant for the decision. You may also request any other data or background you consider necessary to draft the motion for a resolution.

3. The documents referred to in the preceding paragraph shall be received for a period of 15 days from the day following that of the notification of the opening of the said period to the person concerned and the other persons to whom the act recognised rights or whose interests were affected by the act, so that they can claim and present the documents and supporting documents that they deem relevant.

4. After the hearing has been completed, the body responsible for dealing with the procedure shall make the motion for a resolution to the competent body to be resolved.

Article 6. Resolution.

1. If the proposal for a resolution is received, the opinion of the State Council or equivalent body of the autonomous community shall be requested, if any.

2. The declaration of invalidity shall require the favourable opinion of the State Council or equivalent body of the autonomous community.

3. In the field of State competence, the competence to resolve shall be the responsibility of the Minister for Economic Affairs and Finance, who may delegate it.

CHAPTER II

Procedure for the declaration of lesivity of nullable acts

Article 7. Initiation.

The procedure for the declaration of lesivity of nulliable acts shall be initiated on its own initiative by agreement of the body establishing the specific organization rule, on a proposal from the body which issued the act or any other of the Public Administration itself. The start will be notified to the interested party.

Article 8. Processing.

1. The body responsible for processing shall be the body which establishes the specific organisation standard.

2. When the procedure is initiated, the decision shall be communicated to the proposing body, to the competent authority for processing and to the act which has been the subject of the procedure, to send a copy of the file to the body responsible for handling the procedure. the 10-day period from the receipt of the communication and to which it shall accompany a report on the relevant background to be resolved.

You may also request any other data, background or report deemed necessary.

3. The copies of the file and, where appropriate, the reports, shall be received by the parties concerned for a period of 15 days from the day following that of the notification of the opening of that period, in order to be able to plead and present the documents and supporting documents that they consider relevant.

4. After the hearing is completed, the body responsible for dealing with the procedure shall make a motion for a resolution.

5. The proposal, the body responsible for dealing with the case, must request a report from the body with legal advice on the origin of the act being declared harmful.

It will be up to the General Counsel of the State-Directorate of the State Legal Service to prepare the reports of the files to be opened to declare the acts of the General Administration of the State harmful to the public interests. State, of its autonomous bodies or of the other bodies and public entities to which it is legally present.

6. Once the legal report has been received, a cross-file copy of the complete file shall be sent to the competent body to be resolved.

Article 9. Resolution.

1. The body responsible for resolving the decision shall, in the case of a declaration of lesivity, transmit it together with the copy of the administrative file to the body responsible for defence and representation in the court of justice. Administration of the act in order to proceed to its subsequent impeachment in the administrative-administrative way.

2. Within the scope of the General Administration of the State, the competence to resolve shall correspond to the Minister of Economy and Finance, who may delegate it.

CHAPTER III

Procedure for Revocation

Article 10. Initiation.

1. The procedure for revocation shall be initiated only on its own initiative, without prejudice to the possibility of the persons concerned being able to promote their initiation by the competent authority by means of a letter to the body which issued the act. In this case, the Administration shall be obliged to acknowledge receipt of the letter. The start will be notified to the interested party.

2. The body competent to agree on the initiation of the procedure shall be the superior of the procedure which has given it. The commencement may be proposed, in a reasoned manner, by the body itself which has issued the act or by any other of the same public administration.

3. The acts of application of the taxes and the imposition of sanctions may be revoked in accordance with the provisions of Article 219 of Law 58/2003 of 17 December, General Tax, even if they have been the subject of impeachment economic-administrative, as long as no resolution or termination agreement has been issued by the economic-administrative court.

Resolutions and agreements of termination issued by the economic and administrative courts, as well as the acts of application of the taxes and the imposition of sanctions to which those agreements and resolutions refer, shall not be subject to revocation in accordance with the provisions of Article 213.2 of Law 58/2003 of 17 December 2003.

Article 11. Processing.

1. The body responsible for processing shall be the body which establishes the specific organisation standard.

2. When the procedure is initiated, the decision shall be communicated to the proposing body, to the competent authority for processing and to the act which has been the subject of the procedure, to send a copy of the file to the body responsible for handling the procedure. the 10-day period from the receipt of the communication and to which it shall accompany a report on the relevant background to the resolution and on the provenance of the revocation.

You may also request any other data, background or report deemed necessary.

3. The copies of the file and, where appropriate, the reports, shall be received by the parties concerned for a period of 15 days from the day following that of the notification of the opening of that period, in order to be able to plead and present the documents and supporting documents that they consider relevant.

4. After the hearing is completed, the body shall be requested to provide legal advice on the origin of the revocation.

Issued the report, the body competent to process the procedure will formulate the resolution proposal to the competent body to resolve.

Article 12. Resolution.

In the field of State competence, the agreement on revocation must be adopted by the competent director-general or by the director of the department of the State Administration of Tax Administration of which depends on the organ that dictated the act. If the revocation refers to an act dictated by a director-general or a department director of the State Tax Administration Agency, his immediate superior shall be competent.

CHAPTER IV

Error rectification procedure

Article 13. Error rectification procedure.

1. Where the procedure has been initiated on its own initiative, the proposal for rectification shall be notified in conjunction with the initiation agreement so that the person concerned may make representations within 15 days of the day following that of the notification of the proposal.

When the rectification is made for the benefit of the stakeholders, the resolution of the procedure may be directly notified.

2. Where the proceedings have been initiated at the request of the person concerned, the Administration may directly resolve as appropriate where the proceedings are not included in the proceedings and other facts, allegations or evidence which have been taken into account in the judgment are not taken into account in the judgment. those submitted by the person concerned. If not, you must notify the motion for a resolution so that the person concerned can plead what is appropriate to your right within 15 days from the day following the notification of the proposal.

3. The execution of administrative acts may be suspended without the need for a guarantee when it is assessed that the decision has been made in an arithmetical, material or factual error.

CHAPTER V

Return of undue revenue

Section 1. General Provisions

Article 14. Legitimized to urge the return procedure and beneficiaries of the right to return.

1. They shall be entitled to request the return of undue income for the following persons or entities:

(a) The tax authorities and the offenders who have made undue income in the public treasury in order to comply with their tax obligations or the payment of penalties, as well as the successors of some of them. and others.

(b) In addition to the persons or entities referred to in subparagraph (a), the person or entity that has supported the withholding or the income shall be passed on when they consider that the withholding tax or the income has been passed on to it. has been unduly. If, on the other hand, the entry into account that is considered undue has not been passed on, they shall be entitled to request the return of the persons or entities referred to in paragraph (a).

(c) Where undue income relates to taxes for which there is a legal obligation of impact, in addition to the persons or entities referred to in paragraph (a), the person or entity that has supported the impact.

2. They shall be entitled to obtain the return of the declared income due to the following persons or entities:

(a) The tax authorities and the offenders who have made the undue income, except in the cases provided for in paragraphs (b) and (c) of this paragraph, as well as the successors of each other.

(b) The person or entity that has supported the withholding or entry into account, where the undue income relates to supported holds or account income. No refund shall be made where the amount of the withholding or entry into account of the undue account has been deducted in a reverse charge or has been taken into account by the Administration in a settlement or a refund made as a result of the presentation of a data communication.

When the declared entry into account has not been passed on, the persons or entities referred to in subparagraph (a). No refund shall be made where the amount of the revenue in question has been deducted in a reverse charge or has been taken into account by the Administration in a settlement or a refund made as a result of the submission of a data communication, without prejudice to the actions to be taken by the income recipient to compensate the person or entity who made the undue income.

(c) The person or entity that has supported the impact, where the undue income relates to taxes that must be legally passed on to other persons or entities. However, only the return will proceed when the following requirements are met:

1. º The impact of the tax amount has been effected by invoice or replacement document when the tax rules of the tax are established.

2. º that the unduly passed on quotas have been entered. In the case of taxes where the addressee of the operations which has borne the impact is entitled to the deduction of the quotas which are supported or satisfied, it shall be understood that the quotas unduly passed on have been entered in the it was duly recorded in its self-validation of the tribute, irrespective of the result of such self-validation.

3. º That the fees unduly passed on and whose return is requested have not been returned by the Tax Administration to whom they were passed on or to a third party.

4. º That the tax bound that has supported the impact would not be entitled to the deduction of the supported quotas. In the event that the right to the deduction is partial, the refund shall be limited to the amount that would not have been deductible.

3. In the cases provided for in paragraphs (b) and (c) of paragraph 1, the tax liability which has unduly borne the withholding tax or the tax revenue or the impact of the tax may apply for the refund of the undue income. rectification of the self-validation by which the undue entry would have been made.

4. Where the refund of such undue income had been requested by the retainer or the tax obligation which passed on the quotas or had been agreed in one of the procedures provided for in Article 15, the refund shall be made directly to the person or entity that would have improperly supported the retention or impact.

5. Where the right to return corresponds to the successors, it shall be in accordance with the specific rules to determine the legitimate rights to request the return and its beneficiaries and the amount that corresponds to each one.

Article 15. Return assumptions.

1. The right to return undue income may be recognised:

(a) In the procedure for the recognition of the right regulated in Section 2. of this Chapter, in the case of the assumptions provided for in Article 221.1 of Law 58/2003, of 17 December, General Tax.

b) In a special review procedure.

c) By virtue of the resolution of an administrative or economic-administrative appeal or by virtue of a firm judgment.

d) In a procedure for applying the taxes.

e) In a procedure for the rectification of self-settlement at the request of the tax liability or of other persons required in the case provided for in paragraph 3 of the previous article.

f) For any other procedure laid down in the tax regulations.

2. The procedure for the return of undue income through the use of timeless effects shall be governed by the order of the Minister for Economic Affairs and Finance.

Article 16. Content of the right to return undue income.

The amount to be returned as a result of an undue income shall be the sum of the following amounts:

a) The amount of income unduly paid.

b) The costs satisfied when the undue income would have been incurred during the award procedure.

(c) The interest on late payment in the period in which it is payable, on the amounts unduly paid, without the need for the tax obligation to request it, in accordance with the provisions of Article 32.2 of the Law 58/2003 of 17 December.

Section 2. First Procedure for the Recognition of the Right to Return of Indue Income in the Assumptions of Article 221.1 of Law 58/2003, of December 17, Tax General

Article 17. Initiation.

1. In the cases provided for in Article 221.1 of Law 58/2003 of 17 December, General Tax, the procedure for the recognition of the right to return of undue income may be initiated on its own initiative or at the request of the interested.

2. Where the procedure is initiated at the request of the person concerned, the application shall be addressed to the competent body to be resolved and, in addition to the particulars referred to in Article 2 of this Regulation, shall contain the following information:

a) Justification of undue income. The application shall be accompanied by the documents certifying the right to be returned, as well as all the evidence deemed appropriate for that purpose. The supporting documents may be replaced by the exact indication of the data identifying the income made, including the date and place of the income and the amount of the income.

(b) The express declaration of the means chosen by which the return is to be carried out, from among those indicated by the competent administration.

If the competent authority has not indicated a means of returning the beneficiary, the beneficiary may choose:

1. Bank Transfer, indicating the account code number and identifying data of the credit institution.

2. Cross or Nominative Check.

If the recipient of the return has not indicated a means of payment, it will be done by check.

(c) Where applicable, an application for compensation, in the terms provided for in the General Rules of Collection, approved by Royal Decree 1684/1990, of 20 December.

3. When the procedure is initiated on its own initiative, the person concerned shall be notified of the initiation agreement.

When the data held by the Tax Administration is sufficient to formulate the motion for a resolution, the procedure may be initiated by the notification of such a proposal.

Article 18. Processing.

1. In the handling of the file, the competent authority of the tax administration shall verify the circumstances which, if appropriate, determine the right to return, the reality of the income and its subsequent non-refoulement, as well as the ownership of the the right and the amount of the refund.

2. The competent authority for the processing may request the reports it deems necessary.

3. Prior to the decision, the tax administration shall notify the tax liability of the motion for a resolution so that within 10 days from the day following that of the notification, the tax authorities shall submit the the documents and supporting documents deemed necessary.

This procedure may be waived when other facts or claims than those made by the tax obligation are not taken into account or when the amount proposed to be returned is equal to the requested amount, excluding the interest of the delay.

4. The actions shall be completed, the body responsible for processing shall raise the competent body to resolve the motion for a resolution.

Article 19. Resolution.

1. In the area of competence of the State, the competence to resolve shall correspond to the collection body to be determined in the specific organisation standard.

2. The body responsible for resolving shall issue a reasoned decision in which, if appropriate, the right to return shall be agreed, the right holder and the amount of the refund shall be determined.

3. In proceedings initiated at the request of a party, the person concerned may understand his application for administrative silence after the maximum period of six months without having been notified of the express decision.

Section 3. Execution of improper revenue return

Article 20. Running the return.

Recognized the right to return by means of any of the procedures provided for in Article 15, or when the cancellation of a debt or penalty is declared by law, the immediate execution of the return.

TITLE III

Reorder Facility

CHAPTER I

General provisions

Article 21. Consequences of concurrency.

1. When bringing an action for replacement, the person concerned shall state that he has not contested the same act in the economic and administrative way.

If, in spite of this, the existence of a claim on the same subject and prior to the replacement is established, the latter's inadmissibility shall be declared and the file which may exist before the court shall be forwarded the administrative-economic that is processing the claim.

2. The economic and administrative courts shall declare inadmissible any complaint relating to any act of the Administration where it is established that the act has been previously contested by means of a replacement and that it has not been resolved. expressly and cannot be construed as being dismissed by administrative silence. In this case, the administrative body which has given the action for a complaint shall send the competent court a copy of the application for the replacement and the complaint, together with a statement of inquiry. the existence of the replacement facility and, therefore, the non-provenance of the referral of the relevant file. The court may request additional documentation which it considers necessary to determine the origin of the inadmission.

Article 22. Effects of the interposition with respect to the exercise of other resources.

The interposition of the replacement facility interrupts the time limits for the exercise of other resources, which shall be returned from the beginning of the day following the day after which the replacement resource can be understood allegedly dismissed or, in any event, from the day following the date on which the express notification of the decision of the appeal was made.

CHAPTER II

Procedure

Section 1. Start

Article 23. Initiation.

1. The statement of interposition shall contain the arguments which the person concerned makes on both matters of law and of fact. The document shall be accompanied by the documents which serve as a basis for the claim to be exercised.

2. Where the contested act is requested to be suspended at the time of filing the appeal, the document initiating the appeal must be accompanied by the document in which the security constituted by those referred to in Article 224.2 of the Law is formalised. 58/2003, dated December 17, General Tax.

Article 24. Submission of the dossier.

If the person concerned wishes to examine the administrative file in order to make his observations, he must appear before the acting body from the day following the notification of the administrative act which is contested and before the resource's interposition deadline ends.

In this case, the competent body shall have the obligation to disclose the content of the file strictly related to the act under challenge or the documentation relating to the administrative proceedings. (a) specific cases which have been expressly requested and relate to the contested act.

Once the appeal has been lodged, the right to examine the file cannot be exercised for the purpose of making claims.

Section 2. Fulfillment

Article 25. Suspension of the contested act.

1. The mere interposition of the replacement facility shall not suspend the execution of the contested act.

However, at the request of the person concerned, the execution of the contested act shall be suspended in the following cases:

(a) When any of the guarantees provided for in Article 224.2 of Law 58/2003 of 17 December, General Tax, are provided in the terms provided for in this Article.

b) Without the need to provide collateral, when it is appreciated that it has been possible to make an arithmetic, material or factual error.

(c) In the case of sanctions which have been the subject of a replacement, their execution shall be automatically suspended on a voluntary basis without the need to provide guarantees until they are firm on the administrative basis.

2. The application for suspension with the provision of the guarantees referred to in Article 224.2 of Law 58/2003 of 17 December 2003 shall suspend the procedure for recovery relating to the act referred to.

The appellant will be able to request the suspension whose effects will be limited to the replenishment facility.

The guarantees that will be constituted will be able to extend their effectiveness, if any, to the post-administrative economic path. In this case, the guarantee will maintain its effects in the economic-administrative procedure in all its instances.

Also, if the person concerned considers it appropriate, and without prejudice to the decision taken by the court in the piece of precautionary measures, the suspension may be requested with extension of its effects to the administrative-litigation.

3. The security shall cover the amount of the contested act, the interest on late payment resulting from the suspension and the surcharges which may be incurred at the time of the application for suspension.

When the guarantee consists of a deposit of money or public securities, the interest on arrears shall be the interest of one month if it covers only the replenishment facility. If it extends its effects to the economic-administrative route, it must also cover the six-month period if the procedure for the complaint is the abbreviated one, one year if the procedure of the complaint is the general and two years if the decision is susceptible to ordinary raised resource.

4. The application for suspension shall be lodged with the body which issued the act, which shall be competent to deal with and resolve it.

5. The application for suspension shall be accompanied by the document in which the security provided is formalised, made available to the competent body referred to in the preceding paragraph. Where the application is not accompanied by the guarantee referred to in Article 224.2 of Law 58/2003 of 17 December 2003, General Tax, the guarantee shall not have suspensory effects and shall not be applied for all purposes. In this case the file of the application and its notification to the person concerned will be made.

If, subsequently, the resolution recaying in the replacement resource was the subject of an economic and administrative complaint and the suspension had extended its effects to that way, the document in which the guarantee is formalized must be made available to the body responsible for the collection of the act to be complained of by the body which issued the act.

The document in which the guarantee is formalized must incorporate the signatures of the licensors legitimized by a public servant, by appearance before the Administration of the act or generated by means of a mechanism of electronic authentication. Such a document may be replaced by its electronic image with its same validity and effectiveness, provided that the digitisation process ensures its authenticity and integrity.

6. If the application is proof of the existence of the replacement and/or replacement resource, the suspension shall be deemed to have been agreed upon from the date of the application and that circumstance shall be notified to the person concerned.

7. Where the defect of defects of the document in which the security is formalised in accordance with Article 2.2 is necessary and those have been remedied, the competent authority shall agree to the suspension with effect from the application. The suspension agreement shall be notified to the data subject.

When the request for subhealing has been the subject of a deadline of reply by the person concerned but the observed defects are not understood, the suspension of the suspension shall proceed.

8. Where the suspension is requested at a time after the appeal is lodged, the suspensory effects shall be produced, if the requirements set out in the preceding paragraphs are met, from the time of submission of the application.

9. Where, in the case of partial estimation of an appeal, a new settlement is to be issued, the security provided shall be subject to the payment of the new quota or amount resulting and the interest on late payment calculated in accordance with Article 26.5. of Law 58/2003 of 17 December, General Tax.

10. If, at the time of the application for suspension, the debt is on a voluntary basis, the time limit provided for in Article 62.2 of Law 58/2003 of 17 December of 17 December is to be initiated with the notification of refusal. is performed.

To be entered in that period, the interest on late payment shall be settled from the day following the expiration of the period of the voluntary period until the date of the entry made. during the open period with the notification of the refusal. If the income is not realised, interest shall be settled until the date of expiry of that period, without prejudice to those which may be due after the provisions of Article 26 of Law 58/2003 of 17 December 2003.

If, at the time of the request for suspension, the debt is in the executive period, the notification of the refusal agreement implies that the award procedure must be initiated in the terms provided for in the article. 167.1 of Law 58/2003 of 17 December, not to have been initiated before such notification.

11. The decisions rejecting the suspension shall be subject to an economic and administrative complaint before the court to which the challenge of the act whose suspension is sought shall be resolved.

12. The cases of suspension regulated in a specific rule shall be governed by the provisions laid down therein.

Article 26. Interested in the procedure.

1. If, during the processing of the procedure, the existence of other rightholders or legitimate interests which have not appeared in the proceedings is warned, the existence of the appeal shall be notified to them within 10 days. counted from the day following that of the notification.

2. If the competent body considers it appropriate to examine and resolve questions not raised by the parties concerned, it shall expose them to those who are in the proceedings and shall give them a period of 10 days from the day following that of the notification of the opening of that period, in order to make representations.

Section 3. Resolution

Article 27. Notification of the resolution.

The express resolution to be delivered shall be notified to the appellant and to the other persons concerned, if any.

TITLE IV

Administrative-economic claims

CHAPTER I

General provisions

Section 1. Organization and competencies

Article 28. Organization.

1. The Central Economic and Administrative Court will be based in Madrid and will extend its competence to the entire national territory.

2. The following regional and local economic and administrative courts will exist, each with jurisdiction over the territory of their respective autonomous community or city with Autonomy Statute:

a) Regional Economic and Administrative Court of Andalusia, based in Seville.

b) Regional Economic and Administrative Court of Aragon, based in Zaragoza.

c) Regional Economic and Administrative Tribunal of the Principality of Asturias, based in Oviedo.

d) Regional Economic and Administrative Court of the Balearic Islands, based in Palma de Mallorca.

e) Regional Economic and Administrative Tribunal of the Canary Islands, based in Las Palmas de Gran Canaria.

f) Regional Economic and Administrative Court of Cantabria, based in Santander.

g) Castilla-La Mancha Regional Economic and Administrative Court, based in Toledo.

h) Regional Economic and Administrative Court of Castilla y León, based in Valladolid.

i) Regional Economic and Administrative Court of Catalonia, based in Barcelona.

j) Regional Economic and Administrative Court of Extremadura, based in Badajoz.

k) Regional Economic and Administrative Court of Galicia, based in A Coruña.

l) Madrid-based Regional Economic and Administrative Court in Madrid.

m) Regional Economic and Administrative Tribunal of the Murcia Region, based in Murcia.

n) Regional Economic and Administrative Court of Navarra, based in Pamplona.

n) Regional Economic and Administrative Tribunal of the Basque Country, based in Bilbao.

or) Regional Economic and Administrative Court of La Rioja, based in Logroño.

p) Regional Economic and Administrative Tribunal of the Valencia Region, based in Valencia.

q) Local Economic and Administrative Court of Ceuta, based in Ceuta.

r) Melilla-based Local Economic and Administrative Court of Melilla.

3. The following deconcentrated rooms of the regional economic and administrative courts will exist:

(a) Regional Economic and Administrative Court of Andalusia: Granada Chamber, based in Granada, with competence over the provinces of Almeria, Granada and Jaén.

b) Regional Economic and Administrative Court of Andalusia: Malaga-based Sala de Málaga, with competence over the province.

c) Regional Economic and Administrative Tribunal of the Canary Islands: Santa Cruz de Tenerife, located in Santa Cruz de Tenerife, with competence over the province of Santa Cruz de Tenerife.

d) Regional Economic and Administrative Court of Castilla y León: Room of Burgos, based in Burgos, with competence over the provinces of Avila, Burgos, Segovia and Soria.

e) Regional Economic and Administrative Court of Valencia: Sala de Alicante/Alacant, based in Alicante, with competence over the province.

4. The unconcentrated rooms will extend their competence over all economic and administrative matters, including those relating to suspensions.

5. The plenary session, the halls and the single-person organs of each court may be constituted and exercise their powers in any of the offices of the courts in the national territory. The decisions they make shall be construed as having been taken for the purposes of the resources at the seat assigned to each court or room of the unconcentrated.

6. Each regional economic and administrative court will have a provincial dependency on each provincial capital of its territorial area that does not host the respective court or its unconcentrated rooms. In addition, local dependencies will exist in the following cities:

a) Cartagena, whose territorial scope will coincide with that of the Delegation of the State Agency of Tax Administration of Cartagena.

(b) Gijón, whose territorial scope shall coincide with that of the Delegation of the State Administration of Tax Administration of Gijón.

(c) Jerez de la Frontera, whose territorial scope will coincide with that of the Delegation of the State Agency of Tax Administration of Jerez de la Frontera and with those of the Administrations of the Agency of El Puerto de Santa Maria, Sanlucar de Barrameda and Ubrique.

(d) Vigo, the territorial scope of which shall coincide with that of the Delegation of the State Agency for Tax Administration of Vigo.

7. The provincial agencies shall have jurisdiction over the territory of the respective province or the part of the territory in which the jurisdiction of the local dependency concerned does not extend.

8. The Minister for Economic Affairs and Finance will be able to set up or delete unconcentrated rooms or provincial or local offices, as well as to modify their headquarters and territorial competence.

Article 29. The Central Economic and Administrative Court.

1. The Central Economic and Administrative Court shall operate in full, in rooms and in a uniform manner.

The plenary session will consist of the president, all the vowels and the secretary general.

The rooms will be made up of the president of the court, one or more vowels and the Secretary General.

2. The president will be appointed and separated by royal decree of the Council of Ministers, at the proposal of the Minister of Economy and Finance, among officials of recognized prestige in the field of taxation and will have the category of director general of the Ministry Economy and Finance.

The vowels will be appointed and separated by royal decree of the Council of Ministers, on the proposal of the Minister of Economy and Finance, among officials of the bodies that are indicated in the relation of jobs and will have the Condition of Deputy Directors-General of the Ministry of Economy and Finance.

3. In cases of vacancy, absence, illness or other legal cause, the presiding officer shall be replaced by the oldest vowel of the plenum. In each room, the president of the court shall be replaced by the oldest vowel of those who form the hall.

4. In cases of vacancy, absence, illness or other legal cause affecting one of the vowels, the president may assign his or her affairs to another vowel in the same room.

5. The President shall establish by agreement the creation, composition and deletion of the rooms, the allocation of powers between them and the full and the distribution of matters between the rooms.

6. It will be up to the vowels to propose the resolutions and other termination agreements in the general economic-administrative procedure, as well as those other tasks that are expressly assigned to them by the president.

In addition to the provisions of the previous paragraph, they will also exercise the competencies that correspond to them as one-person organs.

7. The Secretary-General shall proceed from the State Bar and shall be assisted or replaced in the performance of his duties by officials also belonging to that body.

It is for the Secretary-General to address and coordinate the processing of economic and administrative complaints, to issue the acts of processing and notification and to initiate the procedure, as well as those of the other tasks expressly attributed to him by the President.

In addition to the provisions of the preceding paragraph, it shall also exercise the powers that correspond to it as a single-member body.

8. All the members of the plenary or the chambers are obliged to attend the sessions to which they are called and to participate in the deliberations necessary for the adoption of agreements or resolutions. The agreements will be adopted by a majority among the assistants, with the president's vote of quality in the case of a tie. None of the assistants may abstain from the vote and the majority may make a special vote in writing within 48 hours. The particular vote shall be incorporated into the file and shall be referred to in the resolution of the complaint.

9. All the members of the plenary or the rooms, as well as the single-person bodies, shall exercise in full independence, and under their responsibility, the functions they have legally assigned and the remaining functions that the president may assign to them.

10. In the Central Economic and Administrative Court, rapporteurs shall be present, acting under the direction of the members and, where appropriate, of the single-person bodies. These functions may also be performed in respect of other different economic and administrative courts, where the President of the Central Economic and Administrative Court so provides.

Article 30. The regional, local economic and administrative courts, the deconcentrated rooms and the provincial and local agencies.

1. The regional and local economic and administrative courts will operate in plenary, in rooms and in unconcentrated rooms, where appropriate, and in a uniform manner.

The plenary session shall consist of the president, the presidents of the chamber and the sitting room, where appropriate, the vowels and the secretary of the court.

The chambers of the court shall be composed of the president of the court, that of the competent room as it results from the allocation of powers pursuant to paragraph 6, one or more vowels, as appropriate, and the Registrar.

The disconcentric rooms shall be composed of their president, one or more vowels, as appropriate, and the secretary of the room.

2. The President, the Presidents of the Deconcentrated Chamber, the Presidents of the Chamber and the Vowels shall be appointed and separated by order of the Minister for Economic Affairs and Finance among officials of the bodies indicated in the list of posts. Room presidents shall be appointed when the number of complaints or other circumstances so advise, and the presidents of the unconcentrated room when the room has been established.

3. The officials from the autonomous communities who, with such a character, participate in the regional economic and administrative courts of the State will be appointed by order of the Minister of Economy and Finance on the proposal of the respective Autonomous community in the posts of vowels or rapporteurs to be determined in the relations of the posts. Such officials shall perform the same duties and on the same basis as the other vowels of the courts.

4. In cases of vacancy, absence, illness or other legal cause, the president of the court shall be replaced by the presiding officer or, failing that, by the oldest vowel of the plenary or the respective chamber. The presidents of the room and the deconcentrated room shall be the oldest vowel of each of them.

5. In the case of a vacancy, absence, sickness or other legal cause affecting one of the presidents of a chamber or a voice, the president of the court or of the sitting room may entrust the exercise of his duties to another vowel of the same person. room.

6. The President shall establish by agreement the creation, composition and deletion of the rooms, the allocation of powers between them and the full and the distribution of matters between the rooms.

7. The presidents of the regional, local and deconcentrated economic and administrative courts shall exercise the functions of the organic and functional management and the other functions provided for in this regulation, and shall be the chief officers of all the personal, without prejudice to the direction of the president of the relevant regional court in respect of the disconcentric rooms.

8. It shall be for the members of the court to propose the resolutions and other termination agreements in the general economic and administrative procedure, as well as the other tasks entrusted to them by the president of the court or chamber. unconcentrated, as appropriate.

In addition to the provisions of the previous paragraph, they will also exercise the competencies that correspond to them as one-person organs.

9. The secretaries of the courts shall proceed from the State Bar and shall be assisted or replaced in the performance of their duties by officials also belonging to that body.

It is up to the secretaries of the courts to address and coordinate the processing of the economic and administrative complaints, to issue the acts of procedure and notification and to initiate the procedure, as well as other tasks entrusted to them by the President. In cases where the rooms are not concentrated, the former functions shall be carried out by the Registrar, without prejudice to the direction of the Registrar of the relevant regional economic and administrative court and the allocation of tasks. be the chair of the unconcentrated room.

In addition to the provisions of the previous paragraph, they will also exercise the competencies that correspond to them as one-person organs.

10. Competent bodies located in localities where they do not radiate the seat of the court or their unconcentrated rooms shall carry out the duties delegated to them by the Registrar of the Court or the Board of Disconcentration, as well as those tasks which they are responsible for entrusted by the president of the court or the unconcentrated chamber.

11. All the members of the plenary or the chambers are obliged to attend the sessions to which they are called and to participate in the deliberations necessary for the adoption of agreements or resolutions. The agreements will be adopted by a majority of the assistants and with the president's vote of quality in the case of a tie. None of the assistants may abstain from the vote and the majority may make a special vote in writing within 48 hours. The vote shall be incorporated into the file and shall be referred to in the resolution of the complaint.

12. All the members of the plenary or of the rooms, as well as the single-person bodies, shall exercise, with complete independence, and under their responsibility, the functions they have legally conferred and the other functions entrusted to them by the President of the Council. court or the president of the unconcentrated room.

13. In the regional and local economic and administrative courts there will be rapporteurs who will act under the direction of the vowels and, where appropriate, of the single-person bodies. These functions may also be performed in respect of other economic and administrative courts where the President of the Central Economic and Administrative Court so provides.

Article 31. Participation of the Autonomous Communities in the economic and administrative courts.

According to the provisions of the additional provision of Law 58/2003, of 17 December, General Tax, the special room of the regional economic-administrative court that may be created under an agreement between the Ministry of Economy and Finance and the competent council of the autonomous community will be chaired by the president of the court and integrated by the clerk of the court and an identical number of vowels of the economic-administrative court regional and members of the economic-administrative organ of the autonomous community respective.

In the rest of the questions, the performance of this room will be regulated by the established for the economic-administrative complaints in Law 58/2003, of December 17, General Tax, and in this regulation.

Article 32. Single-person organs.

1. In the case of a single-person body, for the purposes of processing and resolution, the consideration of single-member bodies of each court and of each room disconcentrated shall be taken into consideration by the President of the Court. of the Central Economic and Administrative Court among the officials who were assigned to such courts or chambers, on the proposal of their respective presidents.

A number of single-person bodies may exist in each court or room. The agreement on the appointment of the said single-person bodies shall fix the distribution of matters and matters between them.

2. For the purposes of declaring inadmissibility of the extraordinary review appeal provided for in Article 244 of Law 58/2003 of 17 December, General Tax, the members and the Registrar shall have the consideration of single-member bodies. General of the Central Economic and Administrative Court.

3. For the purposes of issuing a decision on incidental or declarative questions of inadmissibility and of issuing the file agreement of the proceedings, both in the general procedure and in the abbreviated procedure, they shall be considered as bodies. The president, the vowels and the secretary of each court shall be detached from each court and from each room.

Article 33. Special Room for the Unification of Doctrine.

1. The President of the Special Chamber for the Unification of Doctrine shall designate in the agreement by which he shall convene his celebration to the vowels of the Central Economic and Administrative Tribunal who must be a part of it.

2. It shall be for the member of the Board who in each case designates the President of the Special Chamber to propose the resolutions and other termination agreements.

3. It is for the Secretary-General of the Central Economic and Administrative Court to address and coordinate the processing of the extraordinary resource for the unification of doctrine, to issue acts of procedure and notification and to promote ex officio the procedure, as well as to carry out the secretariat of the Special Chamber.

Article 34. Minutes of the sessions.

1. A record shall be drawn up for each session to be held by the collegiate bodies, which shall contain the identification of the assistants, the place and the duration of the session, the reference to the dossiers analysed, the outcome of the votes and the meaning of the resolutions and other termination agreements.

2. The minutes shall be approved at the same or later sitting, shall be signed by the Registrar with the approval of the President and shall be kept as numbered in the Secretariat of each collegiate body.

3. They will be considered as separate sessions, even if they are held on the same day, each meeting to be held by the courts with assistance of different components. A separate report shall be drawn up for each meeting.

Section 2. Quantia and accrual of claims

Article 35. Amount of the claim.

1. The amount of the claim shall be the amount of the component or the sum of the components of the tax liability referred to in Article 58 of Law 58/2003 of 17 December, General Tax, which are the subject of a challenge, or, where appropriate, the amount of the act or action of another nature which is the subject of the complaint. If the contested tax is a taxable amount or an act of valuation and the corresponding liquidation has not been carried out, the amount of the claim shall be the amount of the claim.

2. Where, in the document in which the administrative act referred to in the proceedings is entered, a number of debts, bases, valuations or other acts are included, the amount of the claim shall be deemed to be the amount of the claim, the basis, an assessment or act of a higher amount to be contested, without the sum of all the entries in the document being made available for this purpose.

3. In claims for actions or omissions by individuals, the amount shall be the amount that was to be withheld, entered into account, impact, invoice or replacement document, or the largest of them, without the amount of the amount effects the sum of all in the assumption that several are present.

4. Acts dictated by a procedure or the actions or omissions of individuals who do not contain or relate to economic quantification are considered to be indeterminate.

5. In the cases of cumulation provided for in Article 230 of Law No 58/2003 of 17 December 2003, General Tax, the amount of the claim shall be the amount corresponding to that of the largest amount of the accumulated, determined according to the rules of the Previous paragraphs. For these purposes, cumulation shall be within the territorial scope of each regional or local economic and administrative court or a concentrated room.

Article 36. Amount required for the ordinary raised resource.

In accordance with Article 229 of Law 58/2003 of 17 December on the powers of the economic and administrative courts, an ordinary appeal may be brought when the amount of the claim, calculated in accordance with the provisions of the previous Article, exceed EUR 150 000, or EUR 1 800,000 in the case of claims against bases or valuations. If the act or action is of indeterminate value, an ordinary appeal may be brought in any case.

Article 37. Accumulation.

1. The court shall, at any time prior to the termination, either on its own initiative or at the request of the person concerned, agree to the accumulation or the disaccumulation, without any action being taken back to the proceedings already produced or initiated at the date of the agreement or the request.

It shall be understood that cumulation has been requested where the person concerned makes a single complaint involving several debts, bases, valuations, acts or actions and where several interested parties claim in the same document.

2. If the cumulation or disaccumulation is refused, each complaint will continue its own processing, with the disaggregated to the competent court if it were another, and without a new document of interposition, ratification or validation. In each of the new files, a collated copy of all the acts shall be entered in the case of decompilating.

Section 3. Interested

Article 38. Interested.

When in the proceedings the personation of a potential interested party is raised in accordance with the provisions of article 232.3 of Law 58/2003, of December 17, General Tax, and it is not evident his right, his interest legitimate or which could be affected by the decision being delivered, shall be acted upon in accordance with the provisions of this Article by opening the corresponding separate part.

A common period of 10-day claims shall be opened, from the day following that of the notification of the opening of that period, in respect of all the persons concerned in the proceedings and in respect of that which is not obvious such condition.

After the period referred to in the preceding paragraph, the court shall decide what is to be done in the case of the alleged and the documents which may be produced in the file.

The resolution that is to be delivered may be the object of the administrative dispute.

Section 4. Suspension of the execution of the contested act on the economic-administrative path

Article 39. Suspension assumptions.

1. The mere interposition of an economic and administrative complaint shall not suspend the execution of the contested act, unless a replacement appeal has been previously lodged in which the suspension has been agreed with the provision of guarantees. effects reach the economic-administrative path.

2. However, at the request of the party concerned the execution of the contested act shall be suspended in the following cases:

(a) Where any of the guarantees provided for in Article 233.2 and 3 of Law 58/2003 of 17 December, General Tax, are provided in the terms provided for in Articles 43, 44 and 45 of this Regulation.

(b) With total or partial waiver of guarantees, where the court hearing the complaint against the act considers that the execution may cause prejudice to impossible or difficult reparation, in accordance with the terms laid down in the Articles 46 and 47.

(c) Without a need to provide a guarantee, when the court to resolve the complaint appreciates that the decision has been made in an arithmetic, material or factual error.

(d) In the case of acts which do not have as their object a tax liability or a liquid amount, if the court which is aware of the complaint against the act considers that the execution may cause prejudice to impossible or difficult repair.

3. In the case of sanctions which have been the subject of a complaint, their execution shall be automatically suspended on a voluntary basis without providing guarantees until they are firm on the administrative basis.

4. The cases of suspension regulated in a specific rule shall be governed by the provisions of the rule without any intervention by the court on the decision.

Subsection 1. General Rules

Article 40. Request for suspension.

1. Where the suspension of the replacement has not been agreed with effect on the economic and administrative route or has not been brought, the suspension may be requested in the case of an economic or administrative complaint or a subsequent time before the body which issued the act which is the subject of the complaint, which shall forward it to the body responsible for resolving that request.

In the event that the suspension is requested in the cases referred to in Article 46, a copy of the application must be sent to the competent organ of collection for the purposes of the precautionary suspension regulated in that Article.

The request for suspension that is not related to an earlier or simultaneous economic-administrative claim to such an application will lack effectiveness, without the need for an express agreement of inadmission.

2. The suspension shall be requested in an independent written form and accompanied by the documents which the person concerned considers to justify the concurrence of the conditions necessary for his grant and a copy of the complaint. interposed.

The following documentation must necessarily be provided:

(a) When the automatic suspension is requested, the document in which the guarantee is formalized shall be attached, which must incorporate the signatures of the licensors entitled by a public servant, by appearance before the Administration of the act or generated by an electronic authentication mechanism. Such a document may be replaced by its electronic image with its same validity and effectiveness, provided that the digitisation process ensures its authenticity and integrity.

(b) Where the suspension is applied for with other guarantees than in the case of subparagraph (a), it must be justified that the guarantees provided for the automatic suspension cannot be provided. Details of the nature and characteristics of the guarantees offered, the goods or rights to which it is to be lodged and its assessment carried out by experts with sufficient qualifications shall also be detailed. Where there is a register of undertakings or professionals specialising in the valuation of a particular type of property, the valuation must preferably be carried out by a company or professional registered in that register.

(c) Where the application is based on the fact that the execution of the act could cause damage of difficult or impossible repair, that circumstance must be established. In that case, the suspension with partial waiver of guarantees shall be requested, details of which are offered in accordance with the provisions of paragraph (b).

(d) When the suspension is requested without warranty because the act of recourse incurs an arithmetic, material or factual error, the concurrency of such error must be justified.

Article 41. Guarantees of suspension.

1. The guarantees shall, for the purposes of their possible execution, be made available to the body responsible for collecting the act which is the subject of the complaint and shall cover the amount of the obligation referred to in the contested act, the interests of the Delay generating the suspension and surcharges that may be made at the time of the request for suspension.

Where the guarantee consists of the deposit of money or public securities, the interest on late payment shall be the interest of the six-month period if the procedure of the claim is the abbreviated one, one year if the procedure of the claim is the general and two-year claim if the resolution is susceptible to ordinary raised appeal.

2. Where, in the case of partial estimation of an appeal or a complaint, a new settlement is to be made, the security provided shall be affected by the payment of the new quota or the resulting amount and the interest on late payment calculated with Article 26.5 of Law 58/2003 of 17 December, General Tax.

3. In those cases where it had been agreed prior to the application for suspension of any measure of a prudential measure in accordance with Article 81.4 of Law No 58/2003 of 17 December 2003, the body which issued the act concerned (a) the competent body must be sent immediately to decide on such suspension a communication on such a circumstance, indicating the date of expiry of the precautionary measure.

Article 42. Effects of the grant or the refusal of the suspension.

1. The suspension granted shall have effect from the date of the application.

When the competent body or the court, pursuant to Article 233.3 and 4 of Law 58/2003 of 17 December, General Tax, understand that the suspension decision should be amended, they shall notify the person concerned to (a) may claim as appropriate to its right within 10 days from the day following that of the notification of the opening of that period.

Against the resolution adopted in connection with this modification procedure, an incident may be brought about in the economic-administrative complaint concerning the act whose suspension is requested. The resolution terminating the incident shall not be subject to appeal.

2. If, at the time of the application for suspension, the debt is on a voluntary basis, the time limit provided for in Article 62.2 of Law 58/2003 of 17 December of 17 December is to be initiated with the notification of refusal. is performed.

To be entered in that period, the interest on late payment shall be settled from the day following the expiration of the period of the voluntary period until the date of the entry made. during the open period with the notification of the refusal. If the income is not realised, interest shall be settled until the date of expiry of that period, without prejudice to those which may be due after the provisions of Article 26 of Law 58/2003 of 17 December 2003.

If, at the time of the request for suspension, the debt is in the executive period, the notification of the refusal agreement implies that the award procedure must be initiated in the terms provided for in the article. 167.1 of Law 58/2003 of 17 December, not to have been initiated before such notification.

Subsection 2. Auto-Suspend on Economic-Administrative Path

Article 43. Automatic suspension.

1. The application for automatic suspension with the provision of the guarantees referred to in Article 233.2 of Law 58/2003 of 17 December 2003, General Tax, shall suspend the procedure for recovery relating to the act referred to.

2. It shall be competent to deal with and resolve the application for suspension of the collection body to be determined in the specific organisation standard.

3. The application for suspension shall be accompanied by the document in which the security provided is formalised. Where the application is not accompanied by the guarantee referred to in Article 233.2 of Law 58/2003 of 17 December 2003, the guarantee shall not have suspensory effect and shall be without any effect. In this case the file of the application and its notification to the person concerned will be made.

If the application attaches a sufficient guarantee, the suspension shall be deemed to have been agreed upon from the date of the application and such circumstance shall be notified to the person concerned.

4. Where the defect of defects of the document in which the security is formalised in accordance with Article 2.2 is necessary and those have been remedied, the competent authority shall agree to the suspension with effect from the application. The suspension agreement shall be notified to the data subject.

When the request for subhealing has been the subject of a deadline of reply by the person concerned but the observed defects are not understood, the suspension of the suspension shall proceed.

5. An incident may be brought against the refusal in the economic-administrative complaint relating to the act whose suspension was requested.

The resolution that terminates the incident will not be resource-sensitive.

6. If the suspension pursuant to Article 233.2 of Law 58/2003 of 17 December, General Tax, and the guarantee provided was not one of those provided for in that Article, the provisions of the sub-sections shall apply. next, as appropriate.

Subsection 3. Suspension with the provision of other guarantees on an economic-administrative basis

Article 44. Suspension with the provision of other guarantees.

1. The application for suspension with the provision of other guarantees referred to in Article 233.3 of Law 58/2003 of 17 December, presented together with the documentation referred to in Article 40.2.b of this Regulation, shall suspend (a) the recovery procedure for the act referred to in the case where the debt is on a voluntary basis at the time the application is submitted.

If the debt is found in the executive period, the request for suspension shall not prevent the continuation of the actions of the Administration, without prejudice to the cancellation of the actions carried out after the date of the request if the suspension was finally granted.

2. The competence to deal with and resolve the application shall be the responsibility of the collection body to be determined in the specific organisation standard.

3. The application shall be examined, where appropriate, the subject-matter referred to in Article 2.2

4. Where the defects have been remedied within the time limit referred to in Article 2.2, the agreed suspension shall produce effects from the application.

When the request for subhealing has been the subject of a deadline of reply by the person concerned but the observed defects are not understood, the suspension of the suspension shall proceed.

The resolution granting the suspension will detail the guarantee that must be lodged and the time limit in which it should be constituted.

5. An incident may be brought against the refusal in the economic-administrative complaint against the act whose suspension was requested.

The resolution that terminates the incident will not be resource-sensitive.

Article 45. Constitution of guarantees.

The security offered must be lodged within two months from the day following the notification of the concession agreement, the effectiveness of which will be conditional upon its formalization.

Such a guarantee shall be subject to acceptance, where appropriate and according to its nature, by the collecting body which issued the decision to grant the guarantee.

After the two-month period without the guarantee being formalized, the consequences will be as follows:

(a) If the request for suspension has been filed in a voluntary period of entry, the executive period shall start on the day following the end of the period granted for the formalisation of the guarantee, and shall the award procedure shall be initiated in accordance with the terms of Article 167.1 of Law 58/2003 of 17 December, General Tax, requiring the principal of the debt and the surcharge of the executive period.

In this case, the interest on late payment shall be settled from the day following the expiration of the period of the voluntary period until the last day of the deadline for the formalisation of the guarantee, without prejudice to those which are subsequently established in accordance with Article 26 of Law 58/2003 of 17 December 2003.

(b) If, at the time of the application for the suspension of the debt, the debt is in the executive period, the award procedure shall be initiated in accordance with the terms of Article 167.1 of Law 58/2003 of 17 December 2003. have been started before.

Subsection 4. No. Suspension by the economic-administrative court

Article 46. Suspension by the economic-administrative court.

1. The economic and administrative court which is aware of the complaint against the act whose suspension is sought will be competent to deal with and resolve the requests for suspension with total or partial waiver of guarantees that are based on damages. difficult or impossible to repair, both for the alleged tax liability or the liquid amount and in those other cases of acts that do not have a tax liability or a liquid amount.

You will also be competent to deal with and resolve the suspension request that is based on arithmetic, material, or factual error.

2. If the debt is on a voluntary basis at the time of the application for suspension, the submission of the suspension shall be based on the fact that the execution of the act could cause prejudice to the impossible or difficult repair or the existence of material, arithmetic or factual error, incorporating the documentation referred to in the case in question, paragraphs (c) and (d) of Article 40.2, shall suspend the procedure for collection in a cautious manner while the court economic-administrative decision on whether or not to accept the application for suspension.

If the debt is found in the executive period, the request for suspension shall not prevent the continuation of the actions of the Administration, without prejudice to the cancellation of the actions carried out after the date of the the application if the admission to processing was finally made.

3. The application shall be examined, where appropriate, the subject-matter referred to in Article 2.2

When the request for a remedy has been the subject of a reply by the person concerned, but the defects observed are not understood, the request for suspension shall be inadmissible with the consequences. provided in the following paragraph.

4. If the defects have been remedied or if the procedure for the procedure for the cure has not been necessary, the administrative and economic tribunal shall decide on the admission to the application, and shall admit it when it cannot be deduced from the documents incorporated in the application. the existence of indications of the damage of difficult or impossible repair or the existence of arithmetic, material or factual error.

Admission to processing will produce suspensive effects from the filing of the application and will be notified to the interested party and the competent collection body.

The admission to processing will mean that the request for suspension is not presented for all purposes. Such an agreement shall be notified to the person concerned and shall be communicated to the competent collection authority with an indication of the date of notification to the data subject.

The inadmission agreement to be processed cannot be used on the administrative basis.

Article 47. Processing and resolution by the economic-administrative court of the request for suspension.

1. When the application for suspension is accepted, the economic and administrative court may ask the body to be competent for the collection of the act called for a report on the legal and economic sufficiency of the guarantees offered. as to the existence of other goods liable to be provided as collateral, in particular in the case of a request for suspension with total waiver of guarantees. The competent body shall expressly state the adequacy of the goods offered and the existence of other goods which are liable to be provided under the guarantee, both in the case of total and partial waiver, and specifically on the existence of precautionary measures taken in relation to the act to be contested, the implementation of which is intended to be suspended.

2. The court shall issue an express decision granting or denying the suspension. In the case of partial waiver suspension, the agreement shall specify the guarantees to be lodged.

These agreements shall be notified to the data subject and to the competent collection body.

3. The relevant litigation-administrative appeal may be brought against the refusal.

4. Where the suspension is granted with partial guarantee, the suspension shall be lodged with the body responsible for the collection of the act, which shall, where appropriate, be accepted, and the provisions of Article 45 shall apply.

CHAPTER II

General Economic-Administrative Procedure

Section 1. Common Rules

Article 48. Obtaining certified copies.

1. Interested parties may apply in writing for the issue of certified copy of specific ends contained in the file processed by the court in the complaint or action brought in an economic-administrative way.

2. The issue of certified copies of specific extremes contained in the file of the economic and administrative complaint or resource shall be requested by the individual in such a way as not to affect the effectiveness of the operation of the public services, on the individual request of copies of the documents requested, without the possibility of making a generic application on the content of the file in their possession, except for the consideration of a potential set.

3. The issue of certified copies shall require the agreement of the respective economic and administrative court. The application may be refused where the cause referred to in paragraph 2 is present or in the case of information which must remain reserved in accordance with the rules in force.

4. The certifications will be extended by the secretariat of the respective courts or disconcentric rooms.

Article 49. Presentation, breakdown and return of documents.

1. When submitting a document, the persons concerned may accompany it with a copy so that the secretariat may return the original, unless the nature of the document itself advises that its return is not carried out until the final decision is taken. of the claim.

2. Once the economic and administrative complaint has been completed in all its bodies, the interested parties may request the breakdown and return of the proof documents presented by them, which will be agreed by the secretariat of the respective courts. or unconcentrated rooms. These actions shall be carried out on the basis of the return and the copy of the document in the complaint file.

Article 50. Home for notifications.

1. Where several addresses for the practice of notifications designated by the person concerned appear in the complaint file, the latter shall be taken into account.

2. Where there is no registered office in the complaint file expressly for the purposes of notifications, they may be carried out at the tax office of the person concerned if the court is aware of it.

3. Where it is not possible to have an address in accordance with the above two paragraphs, the notification shall be made directly by deposit with the secretariat, as laid down in the second and third subparagraphs of paragraph 1. 5.

4. The notification may be carried out by registered post or by a court official who shall carry out a statement of facts for incorporation into the file and shall leave a copy of the document at the address where the action.

5. Where it is not possible to make the notification to the person concerned for reasons not attributable to the court and the notification has been attempted at least twice, the circumstances of the unsuccessful notification shall be recorded in the file and shall be shall make the notification in the Secretariat of the Court. In this case, the person concerned may, within one month of the day following the date on which the last attempt was signed, take a copy of the act within the period of one month from the day following that on which the last attempt was made. At that time, you will be notified. A single attempt will be sufficient when the recipient is known as unknown.

After the period referred to in the preceding paragraph, a copy of the act shall be formally deposited with the secretariat of the court. The date on which the deposit is made shall be deemed to be the date of notification of the act, and the file shall be kept on record.

The person who is interested in later will be given the copy, without the signature of received. Such delivery shall have no value for the purposes of notification or the reopening of time limits and shall not be required to be recorded in the file.

Article 51. Costs of the procedure.

1. The economic and administrative body may assess the existence of the claimant's fear or bad faith for the purposes of requiring him to pay the costs of the proceedings when petitions are made or incidents are promoted with manifest abuse of law or involving fraud of law or procedural.

In particular, the existence of fear or bad faith may be appreciated when resources or economic and administrative claims are raised with an exclusively dilatory purpose. Such circumstances shall be duly substantiated by the competent economic and administrative body.

2. Where the claimant is required to pay the costs, the costs shall be quantified by the application of the amounts fixed at the order of the Minister for Economic Affairs and Finance on the basis of the average cost of the procedure and the complexity of the claim.

3. Where it has been agreed to require payment of the costs of the procedure, the competent economic and administrative body shall grant the period referred to in Article 62.2 of Law 58/2003 of 17 December, General Tax, to the claimant for which satisfies the costs. After that period, without any effective action, the levy shall be charged for the award procedure.

4. The costs of the proceedings shall not be imposed when the complaint has been estimated at first or in part.

Section 2. Single or first instance procedure

Subsection 1. St Initiation

Article 52. Submission of the administrative file that is the subject of the complaint.

1. Where an application for a replacement had been brought before it had not yet been resolved and could not be regarded as being dismissed by administrative silence when the economic and administrative complaint was lodged, the body which issued the act The contested decision shall state that it shall send to the court the application of the appeal and the complaint and shall act in accordance with Article 21 to determine the origin of the inadmissibility of the complaint.

The period of the month referred to in Article 235.3 of Law 58/2003 of 17 December, General Tax, shall be counted from the time that the complaint was entered in the records of the administrative body which issued the act. of that.

2. Where the administrative body which has issued the act shall observe the existence of ex-temporaneity in the economic and administrative complaint, it shall refrain from taking any action and shall immediately forward the submission of the submission and from the file to the competent court.

3. Where the administrative body has completely or partially annulled the contested act pursuant to Article 235.3 of Law 58/2003 of 17 December, it shall send the following documentation to the court:

(a) If the contested act had been annulled without any other act having been given in place of the former, the annulment agreement shall be notified to the person concerned and shall be transferred to the competent court.

In the notification to the person concerned, it shall be stated that within 15 days from the day following that of the notification, the person concerned may express to the competent court its conformity or disconformity with the cancellation agreed, and will be warned that, if it does not express an express expression within that period, it will be given a withdrawal from the economic-administrative complaint and a file agreement will be issued.

In the case of disconformity, the competent court shall pursue the processing of the complaint and shall be deemed to have contested both the original act and the act of annulment subsequently, except as regards the subsequent claims by the claimant.

(b) If the contested act is annulled and a new act is given in place of the former, the annulment agreement and the new act, together with the letter of interposition and the administrative file, shall be sent to the court. of the deadline laid down in Law 58/2003 of 17 December, General Tax. The court will consider that the contested complaint impugns both the annulment agreement and the content of the second act, except as to the subsequent claims of the claimant, and will continue the proceedings unless the You are explicitly interested in desist.

If the suspension of the execution of the act which is annulled has been agreed upon, the execution of the new act shall be suspended as long as the circumstances which allowed it to be agreed are maintained, without prejudice to the the right to the proportional reduction of the guarantees provided for the suspension of the act initially contested.

c) Where the annulment is partially affected by the contested act, the annulment agreement shall be sent to the court, together with the application and the administrative file. The court shall consider that the economic and administrative complaint lodged disputes both the annulment agreement and the content of the remaining act, without prejudice to the subsequent arguments of the claimant, and continue processing, unless the interested party is expressly disengaged.

If the suspension of the execution of the act that is partially annulled has been agreed, the execution of the remaining act will be equally suspended provided that the circumstances that allowed it to be agreed are maintained, without prejudice to the right to a proportional reduction of the guarantees provided for the suspension of the act initially contested.

4. In the cases referred to in paragraphs (b) and (c) of the preceding paragraph, the new administrative acts shall take effect from their notification to the person concerned, unless the suspension has been agreed in relation to the provisions of the originating and maintaining its effectiveness in accordance with the provisions of the previous paragraph. Such replacement acts may not be the subject of a replacement or an independent economic and administrative complaint, and the questions relating to them shall be settled in the economic-administrative complaint lodged against the act. initially used administrative.

All or part of the cancelled acts shall be the determining factor for the amount of the claim.

5. When the court is credited with the interposition of a complaint without the file being received within the time limit laid down in Article 235.3 of Law 58/2003 of 17 December, General Tax, the court shall request its submission, without prejudice to the possibility of continuing with the processing concerned with the records known to the court and, where appropriate, to which the person concerned provides or has contributed.

Article 53. Territorial and hierarchical incompetence.

1. If he/she is not competent for the decision of the complaint, he/she shall forward the file, on his own initiative and on a reasoned basis, to the court which he considers to be competent. Such a referral shall be notified to the person concerned, who may submit within 15 days from the day following that of the notification a letter stating his arguments relating to the matter of jurisdiction before the court. recipient. If the latter court also declines jurisdiction over the file, it will motivate its decision and forward it to the Central Economic and Administrative Court, which will decide and send the proceedings to the court to continue the proceedings. of the claim.

2. The body which issued the contested act must be informed of such an extreme by the economic and administrative court which is ultimately competent to hear the complaint.

Article 54. Defect healing.

If the interposition paper does not meet the requirements of Article 2, the subhealing shall be carried out in accordance with the provisions of paragraph 2 of that Article. However, in cases where the claimant has not identified the address for notification, the provisions of Article 50 shall apply.

Subsection 2. Fulfillment

Article 55. Paperwork to complete the case.

1. The court may request that the file be completed, either on its own initiative or at the request of any interested party.

2. The request of the person concerned may be made only once and must be submitted within the time limit of the arguments given. Such a request shall be made by means of a document detailing the background to which the file is to be integrated in accordance with the rules governing it but not appearing in it.

The request to complete the case will suspend the processing of allegations.

3. If the court refuses the request, the time limit for claims shall be resumed for the time remaining at the time of the request of the person concerned.

4. If the court accepts the request, it shall forward the agreement with which it claims the records to the body which issued the act. Received the background or the statement that these do not exist or are not part of the file as per their regulatory regulations, the court will grant a new deadline for submissions.

5. For the purposes of Article 104.2 of Law 58/2003 of 17 December 2003, General Tax, shall be considered as a period of justified interruption in the calculation of the time limit for the adoption of a decision in the procedure economic-administrative the understanding between the time at which the processing of claims had been suspended and the time when a new period had been resumed or a new period would have been granted.

6. The provisions of paragraphs 2, 3, 4 and 5 shall not apply to complaints against actions or omissions by individuals in the field of taxation.

Article 56. Personation in claims arising from actions or omissions of individuals in tax matters.

The person or entity whose action or omission constitutes the object of the claim shall be personified within one month of the day following that of the notification to the effect. Your personation at a later time in the procedure may not prejudice the appellant or reopen any formalities or deadlines concluded before.

Article 57. Tests and reports.

1. The court may refuse the application of the evidence requested or provided where it relates to facts which are not relevant to the decision of the claims exercised in the complaint, without prejudice to the decision of the Court of Justice of the European Union. put an end to it, ratifying its refusal or examining them directly if they were already practised and incorporated into the file.

The court may subsequently order the practice of previously denied evidence.

Court decisions that agree or deny the practice of the evidence shall be of a mere procedural nature.

2. The court may require all reports deemed necessary or appropriate for the resolution of the complaint.

3. In the case of tests and reports carried out or requested ex officio, the file of the complaint shall be made manifest to the persons concerned so that, within 10 days from the day following that of the notification of the opening of the that time limit, they allege what they consider appropriate.

For the purposes of the maximum time limit for notifying the resolution, the period used by other organs of the Administration shall not be included to report the reports referred to in this article. Periods not included in the calculation of the time limit may not exceed two months.

Article 58. Deadline to raise incidental issues.

The incidental issues shall be raised within 15 days from the day following the day on which the factual record of the act or act that motivates them is recorded.

Article 59. Extension of the review.

If the competent body considers it appropriate to examine and resolve issues not raised by the parties concerned, it shall expose them to those who are in the proceedings and shall give them a period of 10 days from the date of following the notification of the opening of that period, in order to make representations.

Subsection 3. Resolution

Article 60. Action for annulment.

1. The action for annulment referred to in Article 239.6 of Law 58/2003 of 17 December 2003, General Tax, may be brought against the agreements and resolutions which put an end to a complaint economic-administrative. The jurisdiction to be resolved shall correspond to the organ of the court which has issued the agreement or the judgment under appeal.

2. Where the decision on the economic and administrative complaint is subject to an ordinary appeal, the time limit for the latter's interposition shall begin to be counted from the day following that of the notification of the decision of the an action for annulment or from the day following that in which the administrative silence is dismissed.

3. The action for annulment brought extemporaneously shall not cause any effect on the time-limits for the interposition of the ordinary raised appeal.

4. The decision to be taken as a result of the action for annulment may be contested only in the same remedy as may be brought against the agreement or the decision of the complaint.

However, when the resolution is delivered once the time limit for the resolution of the action for annulment has elapsed, this resolution may be challenged independently.

Section 3.

Article 61. An ordinary asset, an extraordinary resource for the unification of criteria and an extraordinary resource for the unification of doctrine.

1. The administrative and economic courts shall notify their decisions to the persons concerned.

Also, they shall notify the decision to the bodies entitled to bring the ordinary appeal and the extraordinary appeal for the unification of the criterion as provided for in Articles 241, 242 and paragraphs 5 and 6 of the 11th additional provision of Law 58/2003 of 17 December, General Tax, where the above resolution fully or partially considers the complaint filed.

For the purposes of the extraordinary resource for the unification of doctrine, the Central Economic and Administrative Tribunal shall notify the General Director of Taxation of the decision.

2. The ordinary appeal shall be addressed to the court which has given the judgment under appeal, which, within one month, shall forward it together with the file for the application of the taxes and that of the complaint to the Economic and Administrative Court. Central.

When the legitimated to appeal has not been personified in the proceedings in the first instance, the regional or local economic-administrative court shall reveal to him the files referred to in the paragraph before it can make representations within a period of one month from the day following that of the notification, and shall then transfer them to the claimant in the first instance and to the other persons so that within the period of time month, counted from the day following notification of the opening of that period, may to formulate the arguments that they deem appropriate. Once these formalities have been completed, the files will be referred to the Central Administrative-Economic Court.

The practice of the evidence, if any, shall be governed by the provisions of the first instance.

3. In the extraordinary appeal for the unification of the criterion, the provisions of the preceding paragraph shall apply.

4. The extraordinary resource for the unification of doctrine provided for in Article 243 of Law 58/2003 of 17 December 2003 shall be brought within three months from the day following that of the notification of the decision.

Article 62. Extraordinary review facility.

In the extraordinary review appeal, the provisions of the single or first instance procedure shall be applicable in all matters not provided for in Article 244 of Law 58/2003 of 17 December 2003.

Article 63. Legitimisation to appeal.

For the purposes of paragraphs 5, 6 and 7 of the 11th additional provision of Law 58/2003, of 17 December, General Tax, will be entitled to bring the ordinary appeal, the extraordinary appeal of raised for the unification of the criterion and the extraordinary review appeal, where they relate to matters falling within its competence, the Director-General of the Treasury and Financial Policy, the Director-General for Personnel and Public Pensions Costs and the Director of the Collection Department of the State Tax Administration Agency.

CHAPTER III

Abbreviated procedure to single-person organs

Article 64. Economic and administrative complaints to single-person bodies.

Economic and administrative complaints will be dealt with by the abbreviated procedure before single-person bodies when they are of less than EUR 6,000, or EUR 72,000 in case of claims against bases or valuations, and in the other cases provided for in Article 245.1 of Law 58/2003 of 17 December 2003.

Article 65. Abbreviated procedure to single-person bodies.

1. If the document of interposition does not meet the requirements of Article 246.1.a) of Law 58/2003 of 17 December, it shall be carried out in accordance with the provisions of Article 2 of this Regulation. However, in cases where the claimant has not identified the address for notification, the provisions of Article 50 of this Regulation shall apply.

If the single-person body agrees to the oral call, it may agree that the sub-healing provided for in the preceding paragraph shall be made at the beginning of that hearing. If the defect is not remedied at that time and prevent further processing of the procedure, the oral hearing will not be held.

2. The practice of the test shall be carried out in accordance with the provisions of the general procedure, but the single-member body may transfer the practice of some evidence to the oral hearing if it is to be held. No test can be performed after the oral hearing.

3. Failure to appear in the oral hearing will result in the withdrawal of the procedure, and the procedure will continue as appropriate.

4. The person concerned or his/her representative must appear at the oral hearing.

5. During the oral hearing, the person concerned or his representative may explain, detail and clarify the arguments contained in the statement of interposition, as well as the evidence proposed and practiced or which are carried out in the proceedings. They will also have to answer the questions asked by the administrative-economic body.

The person concerned or his representative may make claims in the case provided for in Article 237.2 of Law 58/2003 of 17 December, General Tax, for cases in which the unipersonal body considers relevant examine questions not raised by the interested parties. The single-member body may defer the conclusion of the hearing for another day to be determined, if that is appropriate for the submission of such claims.

6. In matters not covered by this Article it shall be applicable to the general procedure. In particular, the agreements referred to in Article 236.6, Article 238.2 and Article 239.4 of Law 58/2003 of 17 December, General Tax, may also be delivered by the Registrar of the Court even if it is not the body (i) a single competent authority to resolve the shortened procedure. It shall also be the responsibility of the court's secretariat to deal with the proceedings, except as regards the oral hearing, which shall be the responsibility of the single-member body which is aware of the complaint.

TITLE V

Execution of resolutions

CHAPTER I

Execution of resolutions

Section 1. General Rules for Running Administrative Resolutions

Article 66. Enforcement of administrative resolutions.

1. The decision-making acts of the review procedures shall be implemented on their own terms, unless the suspension of the execution of the initially contested act has been agreed and the suspension is maintained in other instances.

The interposition of the ordinary raised appeal by the Administration's organs shall not prevent the enforcement of the decisions, except in the case of suspension.

2. Acts resulting from the enforcement of the decision of an economic-administrative appeal or complaint shall be notified within one month of the date of entry into the register of the body responsible for its implementation.

Implementing acts shall not be part of the procedure in which the act under appeal was originated.

In the implementation of the resolutions, the rules on transmissibility, conversion of events, preservation of acts and formalities and validation provided for in the general provisions of law will apply. administrative.

3. Where the substance of the case is settled and the contested act is completely or partially annulled, the acts and formalities not affected by the cause of cancellation shall be retained, with the full maintenance of their content.

In the event of the cancellation of liquidations, interest on late payment shall be required on the amount of the new settlement in accordance with the provisions of Article 26.5 of Law 58/2003 of 17 December, General Tax.

When the partially estimated resolution leaves the tax quota unchanged, the amount to be entered or the penalty, the resolution may be executed partially by reforming the contested act and the subsequent ones resulting from the partially cancelled. In such cases, the initial act, which shall be rectified in accordance with the content of the decision, shall remain in place and the proceeds of recovery shall be maintained, without prejudice, where appropriate, to adapting the amounts of the obstacles and embargoes performed.

Where the amount of the contested act has been fully or partially entered, the compensation provided for in Article 73.1 of Law 58/2003 of 17 December 2003 shall be made, where appropriate.

4. By way of derogation from the preceding paragraphs, where there is no provision for the decision to be taken on the merits of the case, the decision shall order the action to be taken back, all subsequent acts shall be cancelled. bring their cause into the case and, where appropriate, the guarantees or amounts unduly paid shall be returned together with the relevant interest for late payment.

5. Where the decision fully considers the appeal or the complaint and it is not necessary to issue a new act, the execution shall be carried out by the annulment of all acts which bring its cause of the case and, where appropriate, return the guarantees or the amounts unduly paid together with the corresponding interest for late payment.

6. Where the administrative decision confirms the contested act and has been suspended in a voluntary period of entry, the notification of the decision shall start the period of entry of Article 62.2 of Act 58/2003 of 17 December 2003. Tax General. If the suspension occurred in an executive period, the notification of the decision shall determine the origin of the continuation or initiation of the award procedure, as the grant of the award has been notified or not, respectively, prior to the date on which the suspension took effect.

The settlement of late interest accrued during the suspension will be performed as follows:

(a) If the suspension had produced effects on a voluntary basis, the body which agreed to the suspension would settle the interest for late payment for the period from the day following the expiry of the period of voluntary period and the termination of the payment period in an open voluntary period with the notification of the decision terminating the administrative route or until the day on which the payment is made within that period.

When the suspension has been agreed by the court, the settlement of interest on late payment referred to in the preceding paragraph shall be carried out by the body which issued the contested administrative act.

If the suspension had limited its effects to the replenishment and the resolution of this resource would have been the subject of an economic and administrative complaint, the interest for late payment would be settled from the day following that of the maturity of the period of voluntary period up to the date of the resolution of the replenishment facility.

(b) If the suspension has resulted in an executive period, the recovery body shall settle the interest for late payment for the period of time between the date on which the suspension and the date of the suspension took effect. resolution to end the administrative path.

If the suspension had limited its effects to the replenishment and the resolution of this resource would have been the subject of an economic and administrative complaint, the interest for late payment will be settled from the date on which it took place. effects of the suspension to the date of the resolution of the replacement facility.

7. The competent authority shall, in fact, verify the origin of the refund of the security provided, without the need for a request from the person concerned.

8. For the implementation of the arrangements to resolve the special review procedures, the provisions of the preceding paragraphs shall apply.

Article 67. Proportional reduction of guarantees provided for suspension.

1. In the case of the partial estimate of the action or complaint lodged, the decision of which cannot be implemented in accordance with the provisions of paragraph 1 of the foregoing Article, the person concerned shall be entitled, if so requested, to the reduction. proportional of the guarantee provided.

For these purposes, the competent body shall, within a period of 15 days from the submission of the request by the person concerned, make a quantification of the obligation which, if appropriate, would have resulted from the execution of the a corresponding appeal or complaint, which shall be used to determine the amount of the reduction and, consequently, the guarantee that must remain.

However, in accordance with Article 25.9 and Article 41.2, the above guarantee shall continue to affect the payment of the amount of the act, debt or remaining obligation, and shall remain in force until the new guarantee is formalised. to cover the amount of the act, debt or remaining obligation.

2. The bodies which agreed to the suspension shall be competent to replace the guarantee.

Section 2. Special Rules for the Execution of Economic and Administrative Resolutions

Article 68. Compliance with the resolution.

1. If the person concerned is unhappy with the new act which is being issued in order to implement the decision, he may submit an incident of execution which must be resolved by the court which has issued the judgment which is being executed.

2. The court will declare the inadmissibility of the execution incident inadmissibility in respect of those questions which are raised on issues already decided by the decision being implemented on issues which could have been raised in the complaint. The decision is executed or when one of the cases referred to in Article 239.4 of Law 58/2003 of 17 December, General Tax is concerned.

3. The enforcement incident shall be governed by the rules of the general or abbreviated procedure which were applicable for the initial appeal or complaint, and all formalities which are not indispensable for the resolution of the matter shall be abolished ex officio raised.

4. The bodies responsible for implementing the decisions of the economic and administrative bodies may request clarification of the resolution from the economic and administrative court.

Article 69. Extension of economic and administrative resolutions.

1. The decision of the complaint lodged may extend its effects to all acts, actions or omissions following the interposition of the complaint which are in all identical to the one cited in the statement of interposition of the complaint and not are firm on the administrative path.

2. To this end, the claimant or the person concerned in the initial complaint shall, within one month of the day following the day of notification of the decision, submit the documents in which the acts, acts or acts referred to in Article 1 (1) are concerned. omissions.

3. The plenary, the room or the single-member body which has issued the decision shall give an agreement in respect of which it shall relate all the acts, actions or omissions to which the decision is to extend its effects, including those relating to to the resources from the.

Section 3. Special Rules for the Execution of Judicial Resolutions

Article 70. Enforcement of judgments.

The enforcement of the judgments of the courts shall be carried out in accordance with the provisions of the regulatory provisions of the administrative-administrative jurisdiction.

In everything that does not object to the aforementioned regulations and to the judicial resolution that is being executed, the provisions of Section 1 of this chapter will apply.

Article 71. Extension of the effects of the judgments of the administrative-administrative jurisdiction.

1. The Tax Administration shall comply with the requirements of Article 110 of Law No 29/1998 of July 13, regulating the Legal-Administrative Jurisdiction.

2. The economic and administrative courts shall be competent only to meet those requirements where the final judgment of which the extension is sought has annulled the agreement or the judgment given for reasons of failure in the processing of the economic-administrative procedure.

CHAPTER II

Reimbursement of the cost of warranties

Section 1. Extent Reimbursement of Guarantees Cost

Article 72. Scope of application.

According to the provisions of article 33 of Law 58/2003, of 17 December, General Tax, it will be the responsibility to reimburse the cost of the guarantees to the Administration, entity or body that has dictated the act which has been declared inadmissible.

The reimbursement of the costs of the guarantees provided to obtain the suspension of the execution of an act will reach the costs necessary for its formalization, maintenance and cancellation.

In the case of administrative decisions or court rulings that partially declare the contested act inadmissible, the reimbursement shall be made up to the proportional costs of the guarantee that has been reduced.

The procedure provided for in the following Articles shall be limited to the reimbursement of the costs referred to above, although the obligation to pay which it deems appropriate may, in relation to other costs or concepts (a) the procedure for the liability of assets provided for in Title X of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure, where circumstances arise; intended for this purpose.

Article 73. Guarantees the cost of which is reimbursed.

The right to reimbursement of the cost of the guarantees will reach those that, provided in accordance with the applicable regulations, have been accepted and are mentioned below:

(a) Avales or sureties of a solidarity nature of credit institutions or mutual guarantee companies or certificates of insurance.

b) Mortgage and real estate.

c) Prendas with or without offset.

d) Any other that the Administration or the courts would have accepted.

Article 74. Determination of the cost of loan guarantees.

1. The cost of guarantees shall be composed of the following items:

(a) In the securities or bonds of a solidarity nature and certificates of insurance, for the amounts actually paid to the credit institution, mutual guarantee company or insurance institution in respect of premiums, fees and charges for the formalisation, maintenance and cancellation of the guarantee, security or certificate, accrued until the date on which the guarantee is returned.

(b) In the mortgages and garments referred to in the previous article, the cost of these shall include the amounts satisfied by the following concepts:

1. º Expenses derived from the intervention of a public fedrator.

2. º Registration Expenses.

3. Taxes derived directly from the lodging of the guarantee and, if applicable, from its cancellation.

4. Expenditure arising from the valuation or valuation of the goods offered under the guarantee referred to in the regulatory rules for economic and administrative claims.

(c) Where the guarantees other than the previous ones have been accepted by the Administration or by the courts, the reimbursement of the costs of the latter, limited, exclusively, to the costs credited to which it would have been incurred, shall be accepted. incurred directly for the formalization, maintenance and cancellation of the guarantee until the date of the return of the guarantee.

(d) In any event, the current legal interest shall be paid which accrues from the duly accredited date on which such costs have been incurred until the date on which the payment is ordered.

2. In the event that the security constituted has been through the deposit of money, and without prejudice to the application of paragraphs (c) and (d) of the previous paragraph in relation to the costs of lodging the deposit, the legal interest shall be paid until the day when the deposit is returned.

Section 2. First Procedure for the reimbursement of the cost of guarantees provided

Article 75. Competent bodies.

You will be competent to agree to the reimbursement of the cost of the guarantees by the Administration, entity or body that has issued the act that has been declared inadmissible.

The organs of the Administration, entity or body that determines its specific organization standard shall be competent for the processing.

Article 76. Initiation.

1. The procedure shall be initiated at the request of the person concerned in writing, which shall be addressed to the body responsible for resolution with the content referred to in Article 2.

2. The request for reimbursement shall be accompanied by the following data or documents:

(a) A copy of the administrative decision or a firm court judgment declaring that the administrative act or debt whose execution was suspended is wholly or partially inadmissible.

(b) Accreditation of the amount to which the cost of the guarantees whose reimbursement is requested and the indication of the effective date of payment was raised.

(c) The express declaration of the means chosen by which the reimbursement is to be made, among those indicated by the competent administration. If the competent authority has not indicated a means of reimbursement, the person concerned may choose:

1. Bank Transfer, indicating the account code number and identifying data of the credit institution.

2. Cross or Nominative Check.

If the data subject has not indicated a means of payment, the refund will be made by check.

d) If applicable, a request for compensation, in the terms provided for in the General Rules of Collection, approved by Royal Decree 1684/1990, of 20 December.

Article 77. Processing.

1. The body processing the procedure may carry out the necessary actions to verify the origin of the reimbursement requested and may obtain the reports and to request the necessary action.

2. If the application document does not meet the data referred to in paragraph 1 of the previous Article or does not attach the documentation provided for in paragraph 2 (b) above, the sub-healing shall be carried out in accordance with the provisions of Article 2.2.

3. The period granted for the remedy may be extended at the request of the person concerned where the contribution of the required documents presents special difficulties duly accredited.

4. If the action is completed and before the draft resolution is drawn up, the person concerned shall be heard to be able to plead what he considers appropriate to his right.

However, it may be possible to dispense with the procedure for hearing where the proceedings are not included in the proceedings, or take into account other facts or other claims made by the person concerned.

Article 78. Resolution.

1. The competent body shall give the decision and notify it within a maximum of six months from the date on which the application of the person concerned has entered the register of the body responsible for its decision.

2. Where reimbursement of the cost of the security provided under the developed processing acts is obtained, the reimbursement of the amounts provided for in Article 74 shall be agreed upon as soon as they have been duly accredited and correspond to the suspension of the act declared in whole or in part.

3. After the time limit for making the notification has not occurred, the person concerned may understand the application for the purposes of bringing an action against the alleged remedy or complaint. The express resolution after the expiration of the deadline shall be adopted by the Administration without any connection to the sense of silence.

4. The resolution that ends this procedure will be reclaimable in the economic-administrative way, prior to the potestative resource of replenishment.

Article 79. Execution.

Given the decision granting the right to reimbursement of the cost of the guarantee provided, the appropriate payment order shall be issued in favour of the person or entity in charge, by the means that is obtained according to the provisions of Article 76.

Additional disposition first. Equivalent bodies of the Autonomous Communities, of the cities with Statute of Autonomy or of the local authorities.

The competent bodies of the autonomous communities, the cities of Ceuta and Melilla or the local authorities in respect of the procedures laid down in this regulation will be determined in accordance with their rules of procedure. specifies.

Additional provision second. Repayment of undue income from customs debt and other income of a public nature.

1. Refunds of undue income in relation to the customs debt shall be governed by Community regulations which are specifically applicable to them. The provisions contained in this Regulation shall be of an additional nature, where the Community legal order so permits.

2. The provisions of this Regulation relating to the procedure for the refund of undue revenue shall be applied as a supplement to the returns of amounts which constitute revenue of a public nature, other than taxes.

Additional provision third. Referral of files by electronic, computer and telematic means.

1. The Minister for Economic Affairs and Finance will dictate the detailed rules for the further provision of the 16th provision of Law 58/2003 of 17 December, General Tax, concerning the use of electronic, computer or telematic means for the interposition, processing and resolution of economic and administrative complaints.

2. The referral of files between administrative bodies provided for in this Regulation may be replaced by the provision of the electronic file, provided that it fulfils the conditions required by the legal system for its admission.

In these cases, the claimant will have the right to get paper copy.

First transient disposition. Review procedures on the administrative path.

The requests for suspension that would have been submitted prior to the entry into force of this regulation shall be processed until their conclusion in accordance with the regulations in force at the time of their submission.

Second transient disposition. Extraordinary resource for the unification of doctrine.

The three-month period provided for in Article 61.4 of this regulation for the interposition of the extraordinary resource for the unification of doctrine will begin to be counted from the entry into force of this regulation for the Decisions notified from the date of entry into force of Law 58/2003 of 17 December, General Tax, until the entry into force of this regulation.

Transitional provision third. Abbreviated procedure to single-person bodies.

Until 30 April 2006, economic and administrative complaints will be dealt with by the abbreviated procedure before single-person bodies when they are of less than EUR 2 000, or EUR 24,000 in the case of complaints. against bases or valuations, and in the other cases provided for in Article 245.1 of Law 58/2003 of 17 December 2003, General Tax.

Single end disposition. Regulatory enablement.

The Minister of Economy and Finance is hereby authorised to make the necessary arrangements for the development and implementation of this regulation.