Doctrine by topic · DGT Observatory

Administrative Appeal for Reversal: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2024

Current position

In the field of local taxes, the regulation of economic-administrative claims of the General Tax Law (LGT) is not applicable. To challenge acts of application and effectiveness in local entities without a specialized body, the appropriate recourse is exclusively the administrative appeal for reversal (recurso de reposición). The period for filing this appeal is one month.

The DGT's position remains constant in the application of local treasury regulations versus the LGT for municipal taxes. Rulings have specified the standing of third parties with a direct interest and the filing deadlines, but without altering the nature of the administrative appeal for reversal as the primary route in the local sphere.

Turning points

  1. V0549-17

    Establishes that a third party who assumes the tax burden by contract has a direct and personal interest to challenge the assessment through an administrative appeal for reversal.

  2. V1763-24

    Clarifies that the regulation of economic-administrative claims of the LGT does not apply to local entities, making the administrative appeal for reversal the route for acts of application and effectiveness.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V0414-19 27 Feb 2019

Review procedures for final tax assessments

SG de Tributos
actos firmesrecurso de reposiciónreclamación económico-administrativaprocedimientos especiales de revisiónnulidad de pleno derecho LGT — Ley 58/2003 General Tributaria art. 213.1LGT — Ley 58/2003 General Tributaria art. 216
Affects CompanyExpat · Non-residentIndividual
V2399-14 11 Sept 2014

Provisional assessment of construction tax acts as an advance payment

SG de Tributos Locales
impuesto sobre construcciones, instalaciones y obrasliquidación provisionalliquidación definitivaingreso a cuentarecurso de reposición TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 14.2TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 100.1
Affects CompanyExpat · Non-residentIndividual
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