Administrative appeals related to tax matters: development, status in 2018 and perspectives

Abstract

Having an effective «system» of administrative remedies to review administrative acts in tax matters, without having to resort to the judicial tutelage of the courts, is a necessary element to comply with the principle of legal certainty. The degree of satisfaction in the operation of administrative appeals is an indicator of the trust that exists in the bilateral relationship between tax administrations and citizens.
In practice, in Spain, the ultimate control of tax administrations, citizens and professionals entrust it to judicial control, through contentious-administrative jurisdiction. Due to delays in administrative procedures and the widespread denial of appeals for reversal, they do not rely on control by the Administration.
This article studies the numerical situation of the economic-administrative claims, in 2017, both state and local Corporations. The 2015 reform of the General Tax Law and the Basic Law of Administrative Procedure is valued. They have not introduced substantial changes in this matter, despite the valuable doctrinal studies and draft laws that existed. It compares with the success achieved in the reform of administrative resources in the area of public sector contracts.