Objecting to a Spanish tax assessment: Recurso de reposición and TEAR

A letter from the Agencia Tributaria in your letterbox initially causes unease in most expats – especially since the Spanish system works differently to the German one. Anyone wanting to lodge an appeal against a Spanish tax assessment must first understand that Spain does not know the German principle of "the tax office checks, then issues an assessment": here, self-assessment (Autoliquidación) applies. Only if the authority subsequently has doubts does it get in touch with a Liquidación or Propuesta – and it is precisely against this that you can take action. This guide explains when the Recurso de reposición is the right approach, when you should go directly to the Tribunal Económico-Administrativo Regional (TEAR), which deadlines apply strictly, and which mistakes can cause an appeal to fail.

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Why Spain doesn't have a "tax assessment" in the German sense

In Germany, the tax office determines the basis for taxation and then issues a tax assessment as an administrative act. In Spain, it works the other way round: you yourself are obliged to know your tax duties, calculate the tax, and declare and pay it on time under the so-called Autoliquidación – without anyone sending you an assessment beforehand. At the start of the year, the Agencia Tributaria (AEAT) only informs you about the general tax calendar (calendario del contribuyente), which lists all filing deadlines.

An official response – comparable to an "assessment" – generally only follows once you have either failed to meet your obligation at all or, in the authority's view, have not met it adequately. Only then does an administrative act (Liquidación) arise, which states the type of tax, period, amount, payment deadline and the notice of legal remedies – and it is against precisely this act that you can defend yourself.

Note: If you have so far only received a preliminary rejection notice (Propuesta de liquidación), no final assessment has yet been issued. It is often worthwhile responding with evidence already at this stage, before the actual legal remedy becomes necessary at all.

When does the Spanish tax authority get in touch – the three types of audit

Not every response from the AEAT has the same scope. The Spanish General Tax Law (Ley General Tributaria, LGT) distinguishes three types of procedure, each of which brings different powers and consequences.

At the end of each of these audits, a Liquidación may be issued – the basis for your appeal. If you're self-employed and regularly file Modelo 303 or Modelo 130, it's worth taking a look at our guide to Accounting for Autónomos to avoid discrepancies from the outset.

The first step: Recurso de reposición

The Recurso de reposición is the classic first legal remedy in Spain against a Liquidación, a penalty or another adverse tax assessment. It is filed with the same authority that issued the assessment – for state taxes, this means the AEAT itself.

Note: A Recurso de reposición and a Reclamación económico-administrativa cannot be filed at the same time. You must choose one of the two routes before the other is still available.

How to file a Recurso de reposición

1. Note the deadline: The one-month period begins to run from the date of notification (notificación) – for the exact calculation of the deadline (including how weekends and public holidays are handled), it's worth checking the appeal instructions on your assessment or consulting a professional advisor.
2. Read the notice carefully: Check which authority issued the act and which right-of-appeal notice (Rechtsbehelfsbelehrung) is stated – it will also tell you whether a Recurso de reposición or a direct Reclamación económico-administrativa is provided for.
3. Prepare your grounds: Gather evidence, invoices, contracts or calculations that support your differing tax position.
4. Filing: The Recurso de reposición is filed in writing with the issuing authority, usually electronically via the Sede electrónica of the AEAT using Cl@ve or a digital certificate.
5. Check suspension options: If you want to defer payment until the decision is made, you generally need to apply separately for a suspension (suspensión) – usually against a security deposit (aval bancario).
6. Wait for a response: Under Art. 223 LGT, your appeal is deemed rejected if the authority has not decided within one month of its being lodged. This tacit rejection is not a disadvantage but opens up the next legal remedy — you don't have to wait indefinitely.

If you're generally unsure about self-assessment, our overview on Tax return Spain will help, as will the question of whether you even qualify as a resident under the 183-day rule.

Obligation to pay during proceedings: What happens with the suspension?

Simply filing a Recurso de reposición does not automatically lift the obligation to pay. If you want to prevent the authority from enforcing the claim while proceedings are ongoing, you must apply for a suspension of the contested act (suspensión del acto impugnado). In practice, this is usually only granted against a security deposit, such as a bank guarantee (aval). Without such a suspension, the regular payment and, if applicable, enforcement procedure continues in parallel with the appeal.

Note: Anyone who lets the payment deadline pass despite an ongoing appeal risks surcharges and default interest regardless of the outcome of the appeal. Early advice from a Gestoría or a specialised tax advisor is worth its weight in gold here.

The second route: Reclamación económico-administrativa before the TEAR

If the Recurso de reposición is unsuccessful – or if you deliberately skip this first step – the next route leads to the Reclamación económico-administrativa under Art. 226 et seq. LGT before the competent Tribunal Económico-Administrativo Regional (TEAR). This procedure is more independent than the Recurso de reposición, because the decision is no longer made by the same authority that issued the original notice, but by a separate administrative tribunal within the tax administration.

You'll find the exact deadline for filing the Reclamación económico-administrativa, as well as the competent office, in the notice of appeal rights (Rechtsbehelfsbelehrung) attached to your assessment or to the rejection of the Recurso de reposición – it's worth reading this carefully, as this route too is subject to strict deadlines and formal requirements.

Recurso de reposición against a Resolution: what options remain afterwards

An important point is often overlooked: as a rule, no second Recurso de reposición is possible against the decision on a Recurso de reposición already lodged. Anyone who disagrees with the outcome must take the next step – either filing the Reclamación económico-administrativa before the TEAR or, following a decision by the TEAR, pursuing legal action before the administrative courts.

The most common mistakes when appealing against Spanish tax assessments

• Missed deadline: The one-month deadline for the Recurso de reposición is often underestimated, as it is very short compared with German appeal deadlines.
• Both remedies filed in parallel: This is not permitted under Spanish administrative law and leads to the inadmissibility of one of the two applications.
• No suspension requested: Anyone who takes no action while proceedings are ongoing risks enforcement measures despite an outstanding appeal.
• Missing evidence: Without solid supporting documents (invoices, contracts, bank statements), the reasoning remains open to challenge.
• Incorrect address: The Recurso de reposición must be submitted to the issuing authority – not directly to the TEAR.
• Confusion with the tax audit: An appeal does not replace the need to cooperate during an ongoing Comprobación limitada or Inspección fiscal.

What comes next?

If the route before the TEAR also proves unsuccessful, the last resort is to file a claim before the administrative courts (vía contencioso-administrativa). Until then, it makes sense to review your overall tax situation in parallel – for example, whether a tax audit could be extended to further periods, or whether questions regarding the limitation period for taxes in Spain play a role. Anyone who regularly receives post from the AEAT should also clarify whether a personal appointment via Cita Previa Hacienda makes sense in order to clarify matters directly.

Checklist: Objecting to a Spanish tax assessment

Conclusion

An objection against a Spanish tax assessment differs fundamentally from the German procedure, because Spain relies on self-assessment and official responses only occur when discrepancies arise. The Recurso de reposición is your quick, generally free first lever with the same authority – with a strict one-month deadline and the peculiarity that silence is deemed a rejection. If this route proves unsuccessful or you deliberately skip it, the Reclamación económico-administrativa leads to the TEAR as a more independent instance. Anyone who keeps an eye on deadlines, prepares receipts properly, and applies for a suspension in good time gives themselves the best chances – ideally with expert support at their side.

Official sources

• Agencia Tributaria (AEAT) – Sede electrónica: https://sede.agenciatributaria.gob.es
• Taxpayer calendar (AEAT tax calendar): https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-anos-anteriores.html
• Law 58/2003, of 17 December, General Tax Law (BOE): https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186
• Tax Agency of the Region of Murcia – Appeal for reconsideration (procedure overview): https://agenciatributaria.carm.es