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Optional administrative appeal for review prior to economic-administrative proceedings

Procedure for filing an appeal against actions dictated by ENAIRE that are open to economic-administrative appeals.
Additional information on the procedure
Forms for paper filing

Purpose

The purpose of this procedure is to appeal actions dictated by ENAIRE that are open to administrative-economic appeals, as described in articles 226 and 227 of the General Tax Law.

Entity that decides the procedure

The General Secretariat by delegation of the ENAIRE Board of Directors

Maximum time to decide and effects of failing to rule in time

The deadline for ruling and notifying is 1 month. A failure to rule in time (implied rejection) rejects the appeal.

Data protection

Controller: ENAIRE. | Purpose: To manage and process the optional administrative appeal for review prior to economic-administrative proceedings. | Basis: The data processing is based on the general tax law. | Recipients: Data will not be transferred to third parties, except when legally mandated. | Rights: To access, rectify and delete data, as well as other rights, before the ENAIRE Central Data Protection Unit (UCPD), Avda. de Aragon 330 Edificio B - 28022 MADRID (Madrid) or via the ENAIRE e-Office (enaire.sede.gob.es). Additional information: For more information, please see Annex I - Additional Information - Data Protection.

Ways to file the request

Paper processing. You can use the following form and deliver it to a registration office.                          Electronic processing. Click on the following link