Appeal for reconsideration of a Spanish Tax Agency decision (Spain)
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This document is in Spanish
The PDF you download is in Spanish — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.
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This step is free on the Spanish Tax Agency's online office (sede electrónica); you do not need DocMuse for it. For anyone who has received an assessment, a penalty or another decision from the Spanish Tax Agency (AEAT) and disagrees: the written recurso de reposición to the office that issued it, within one month of notification (art. 223 of the Spanish General Tax Act). It is filed online, at any public registry office or at a Spanish post office as official mail; companies must file online. Navarre and the Basque Country have their own tax authorities and tribunals, and the Canary Islands apply IGIC. In Spanish.
- Made for use in Spain
- Last updated October 20, 2026
Published byDocMuse
When to use this document
- You have received a tax assessment from Hacienda in Spain and disagree with what it says you owe.
- The Spanish Tax Agency has fined you and you think the penalty is wrong.
- The tax office has refused your refund and you want the same office to look at it again.
- You want to challenge a tax decision in writing before going to the tax tribunal.
What you fill in
The details the document asks for.
- Applicant
- Applicant's DNI or NIE (Spanish identity number)
- Applicant's address
- Phone
- IBAN
- Date the notification was received
- Spanish Tax Agency office that issued the decision (as named on the notification)
- Date of the decision (as shown on it)
- Reference or file number of the decision
- Tax and period (e.g. IRPF 2024)
- Grounds
- What you ask for
- Attachments
- City
- Date
Common questions
- Appeal for reconsideration or a claim to the Spanish tax tribunal?
- You may choose, but not both at once. The recurso de reposición is optional and is decided within a month by the office that issued the decision; with no answer by then, it counts as refused and you may go to the Spanish regional or central economic-administrative tribunal (TEAR or TEAC). You may also go straight to the tribunal within the same month. If both are filed against the same decision, only the first is dealt with (art. 222.2 of the Spanish General Tax Act). The tribunals publish their own claim form (T01) free of charge on their website.
- Must the tax be paid while the Spanish appeal is decided?
- Appealing does not stop collection. To suspend it you must ask and give a guarantee covering the debt, late-payment interest and surcharges (art. 224 of the Spanish General Tax Act). Penalties are the exception: while they are appealed in time, their enforcement is suspended without a guarantee (art. 212.3). If you pay and later win, the Spanish Tax Agency refunds what you paid with the interest due; that is why the document has a line for the bank account (IBAN) for the refund.
- What if the mistake is in my own Spanish tax return?
- Then it is not an appeal. A mistake in your own return for income tax (IRPF), VAT or corporation tax is now corrected with a corrective self-assessment on the same form, free of charge on the Spanish Tax Agency's online office (for IRPF, from the returns for 2024). The recurso de reposición is for decisions the tax office makes: an assessment, a penalty, a refusal of a refund.
How you can sign this document
- Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
- Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked
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