top of page


The annulment procedure can be initiated ex officio, by agreement of the body that issued the act or its hierarchical superior, or at the request of the interested party, at the request of the latter.

There is, therefore, an authentic action for annulment that allows the interested party to initiate the review at any time, even after the statute of limitations has expired for the action to demand payment of the tax debts. Therefore, there is no preclusive term to apply for the declaration of nullity, which can also be carried out by the Administration at any time on its own initiative.

When instructing this file, the persons in whose favor the act has recognized rights must be heard, as well as the Council of State, whose opinion is mandatory, although it does not need to be favorable, unlike what happens in the common review.

It can be pointed out that, at the state level, it corresponds to the Minister of Finance to decide on the nullity of the acts and declare it.

For its part, at the regional level, it is up to each Autonomous Community to determine the competent body (designation normally made in favor of the Minister of Finance) to declare the nullity of the tax acts within its competence.

In relation to the tax acts of the Local Corporations, the competence to review them and declare their nullity corresponds to the Plenary.

7 views0 comments
bottom of page