Tax appeals and responses to the Spanish Tax Agency and town halls

In Spain, an assessment, penalty or refusal by the Spanish Tax Agency (AEAT) can be challenged with an appeal for reconsideration to the same office or a claim to the economic-administrative tribunal, both within one month of notification and never both at once (arts. 222, 223 and 235 of the Spanish General Tax Act). Before assessing, the Agency sends a proposed assessment or a request for information, which is answered with a written response within the time given in the notice. A mistake in your own return is corrected with a corrective self-assessment, free on the Agency's online office.

Municipal taxes have their own one-month appeal to the town hall or the body that manages them (art. 14.2 of the Spanish Local Finance Act): the appeal against IBI, the waste fee or another municipal tax. The cadastral value is challenged before the Catastro. Anyone who sells, inherits or receives a property as a gift with no gain, or with a real gain lower than the one calculated, may ask for correction or appeal the municipal plusvalía under Royal Decree-law 26/2021.

The documents are in Spanish, under Spanish law; each page describes its document in English. They are filed free on the body's online office, at any public registry office or at a post office; companies must file online. Navarre and the Basque Country have their own tax authorities and tribunals, and the Canary Islands apply IGIC instead of VAT. The texts are up to date as at 19 October 2026 and are not official documents: DocMuse is a private paid service.