Appeal for Reinstatement to the Tax Authorities in Spain:

Any Act dictated by the Tax Administration in Spain susceptible to Economic-Administrative Claim may be subject to the optional Appeal for Reinstatement ("Recurso de Reposición" in Spanish).

The Appeal for Reinstatement must be filed, where appropriate, prior to the Economic-Administrative Claim. Once the appeal for reversal is filed, it must be waited for its resolution expressly or to be considered rejected by Administrative Silence before filing the administrative economic claim.

The term for notification of the resolution is one month from the day following the presentation of the Appeal for Reinstatement. After this period, the appeal may be understood to be rejected, in order to submitt eventually the corresponding Economic-Administrative Claim.