AEAT procedures

Recurso contencioso-administrativo

A recurso contencioso-administrativo is a court challenge to an administrative act, omission, inactivity, or unlawful administrative action that the law allows the administrative courts to review.

Plain English: judicial review of administrative act

Definition

There is no universal two-month clock. Article 46 contains different starting points and periods for express acts that end the administrative route, presumed acts, administrative inactivity, and vía de hecho; after a recurso de reposición, the starting point depends on its express notification or deemed rejection. Representation also depends on the court: before a single-judge court an abogado is required and a procurador is optional, while before a collegiate court both are generally required. Check whether the act ends the administrative route, the remedies section, and current legal advice before calculating a filing date.

  • Confirm that the act can be reviewed and whether it ends the administrative route.
  • Never calculate a filing date from the appeal label alone; identify the event and Article 46 rule first.
  • Check which court has jurisdiction and its representation requirements before filing.

Example: an express decision, administrative silence, and a deemed rejection after reposición can start different calculations even when the court route has the same name.

Where this appears

Recurso contencioso-administrativo can appear in Spanish forms, appointment screens, official letters, PDF instructions, receipts, or portal status messages. This term usually appears in AEAT or Hacienda notices. Pay attention to the issue date, response window, reference number, tax year, and whether the notice asks for payment, documents, clarification, or an appeal.

Use the term as a clue, not the whole answer. A public definition can explain the usual meaning, but a personal document may change the deadline, office route, evidence required, or risk of ignoring the message.

What to check next

  • Match the office

    Check whether the term belongs to AEAT, Seguridad Social, Policía Nacional, Extranjería, city hall, DGT, health services, a bank, or another provider.

  • Find the source of truth

    Use the official source, related guide, or related glossary terms before paying a fee, booking a cita, submitting a form, or responding to a notice.

  • Keep personal decisions inside Ask Guiri

    If this term appears in your own PDF, screenshot, letter, rejection, fine, or deadline, the surrounding text matters. That case-specific reading should happen inside Ask Guiri.

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