At the end of last year the Royal Decree 1073/2017 , of December 29. This RD has modified the General Development Regulation of Law 58/2003, of December 17, General Tax, in terms of administrative review, approved by Royal Decree 520/2005, of May 13.
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The main modifications presented are:
1. The review procedure in case of friendly procedure is suspended
In the event that a friendly procedure coincides in time with a administrative review procedure, the latter will be suspended until the end of the first.
2. Subsequently of the legal service report regarding the proposal for resolution
In revocation procedures, Royal Decree 1073/2017 stipulates that the legal service report must be subsequent to the resolution proposal.
3. Suspension of tax sanctions
The automatic suspension will not be extended without the contribution of the guarantee to the responsibilities for the payment of sanctions for solidarity responsible.
4. Related obligations
In cases where related obligations are established, the guarantee provided to suspend the liquidation of a debt will be affected by the refund of said related return.
5. Guarantees
The guarantees for the suspension in review of the contested act must cover the surcharges that would proceed in case of execution of the public credit guarantee.
6. Economic-Administrative Courts
For administrative reasons, the Alicante Chamber of the Regional Economic-Administrative Court (TAAR) of the Valencian Community is suppressed.
7. Incorporation of the legal regime of the abbreviated procedure to the General Tax Law
The legal regime of the abbreviated procedure is modified and adapts to the General Tax Law, after eliminating the link between said procedure and the unipersonal bodies.
8. Establishment of amounts in economic-administrative claims
The amount of the claim will be the amount of the act or action subject to the claim. Non -pecuniary sanctions and those that do not estimate economic quantification will have an indeterminate amount.
There is also a list of exceptions to what is stipulated above in relation to the amount of the economic-administrative claim.
9. New Legal Drafting: Discharge Concept
The new legal wording changes the concept “dislocation” by the statement “to leave the accumulation” without effect. Likewise, the reference to the original accumulation is suppressed by contemplating now in the legal precept.
10. establishment of amounts in economic-administrative claims.
The amount of the claim will be the amount of the act or action subject to the claim. Non -pecuniary sanctions and those that do not estimate economic quantification will have an indeterminate amount.
There is also a list of exceptions to what is stipulated above in relation to the amount of the economic-administrative claim.
11. Administrative economic notifications.
Notifications will be made electronically for all those cases in which the claimant thus effects the claim. In addition, the applicant can designate in the written environment (in the claims that allow it) that notifications are practiced by electronic means, and must be carried out in that way.
12. coasts of the economic-administrative procedure.
Specifically, they will be quantified in a percentage of 2% of the amount of the claim, with a minimum of € 150 for claims or resources resolved by a single -person body, and € 500 for which they are resolved by collegiate body.
13.When the Court understands that the approach of a preliminary ruling proceeds, it will grant a period of 15 days to the claimant and the competent body of the Tax Administration that dictated the contested act to formulate allegations in relation exclusively with the opportunity of said approach.
If once the preliminary ruling has been raised, the Economic-Administrative Court understood the presentation of complementary allegations or reformulations of the preliminary ruling, or the withdrawal of the same, will grant a common period of 10 days to the claimant and the competent body of the administration Tax
14. cancel
The deadline to file the ordinary appeal will be from the day following the notification of the resource of the appeal.15. The Lifting Resource interposition brief may be accompanied by the request for suspension of the execution of the resolution challenged by the administration bodies.
If the case is given, it is obliged to submit a report in which the existence of rational indications of the possible difficulty (or impossibility) of debt collection is justified.
16. abbreviated procedure
A conceptual change is established: the denomination “abbreviated procedure before unipersonal organs” is called “abbreviated procedure”.
17. Execution of administrative resolutions
The administration will be obliged, within one month, to regularize related obligations in relation to the resolution object of the appeal or claim.
18. proportional reduction of guarantees provided by the suspension
Royal Decree 1073/2017 , of December 29.
You can consult any of these modifications or about any other tax issue. Our technical team is at your disposal in info@verumasesores.com .
