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AEAT procedures

Recurso de reposición

A recurso de reposición is an optional challenge of certain Spanish tax acts, decided by the same tax body that issued the act.

Plain English: administrative appeal

Definition

For tax acts that can use the economic-administrative route, a reposición may be filed first with the issuing body. Whether it is available, the deadline, what happens next, and any suspension requirement depend on the act and notice. Do not treat it as a general appeal formula: check the notice and official source before filing.

  • Reposición is optional and is decided by the same body that issued the challenged tax act.
  • The ordinary filing period is one month, but calculate it from the event and exceptions that apply to the exact act.
  • If reposición is chosen, wait for its resolution or deemed rejection before the economic-administrative route and manage payment or suspension separately.

Example: choose reposición or the economic-administrative route deliberately, record the filing date, and decide separately whether to pay or request suspension.

Where this appears

Recurso de reposición 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.

Next action

Recurso contencioso-administrativoA 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.Liquidación provisionalA liquidación provisional is a tax assessment in which the authority quantifies a debt or an amount to refund or offset, with the provisional legal character defined by the tax procedure.SanciónA sanción is a penalty imposed for an administrative infringement; a tax sanción is separate from the underlying tax assessment, debt, surcharge, or interest.