Detail of Electronic Procedures

The use of opt required prior to the via economico-administrativa is the instrument whereby citizens (physical and legal persons) can bring decisions of the ministry of energy, tourism and Digital Agenda in terms of taxes (taxes, fees or special contributions), allowing to revise the act or resolution by the same administrative organ which passed, provided that ends the via administrative. This resource is available since it can be waived his interposicion and go directly to the courts Economico-Administrativos.
Access Mode
Digital Certificate Cl@ve
Management Centre
Under Secretariat for Industry, Trade and Tourism - E05034701
Directorate General
General Secretary Tecnica
Management unit
S.G. resources, Claims and Relations with the administration of justice
Appeals and Claims


Article 222, 223 and 224 of law 58/2003, of 17 December, Tax General (BOE 18/12/2003)

Royal Decree 520/2005 of 13 May (BOE 27/05/2005),

approving the Regulations of development of the law 58/2003, of 17 December, Tax General, administrative review.

Access procedure

Digital Certificate

Presentation Of Claims

Presentation of the económico-administrativo recursosprevios

Actions in existing Claims

Formal correction of.

Application to change representative or data relating to effects of notification

Presentation of allegations.

Consultation of files


Presentación de reclamaciones

Acceso al procedimiento con Cl@ve

Actuaciones en recursos ya existentes

Subsanación de defectos formales

Solicitud de cambio de representante o datos referidos a efectos de notificación

Presentación de alegaciones

Consulta de expedientes

Additional information

Information on the processing [PDF] [107 KBPS]

Feedback form

Management Information System Procedures

S.I.A. Code: 220333
Resource replacement opt prior to the path económico-administrativa

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