Recurso de reposición (administrative appeal) before the AEAT (LGT 222-225)

Recurso de reposición (administrative appeal) before the AEAT (LGT 222-225) is filed with Sede Electrónica de la AEAT. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your recurso (appeal) for you. Estimated total cost: €19 to €19.

We draft the optional recurso de reposición (administrative appeal) against tax acts (assessments, enforcement orders, tax penalties, refusals of a refund, seizures). Deadline of 1 month from the notification. Where appropriate, we ask for the enforcement to be suspended, with or without a guarantee, and we give you the written document ready to file on the AEAT (Spanish Tax Agency) sede electrónica (online portal).

Estimated total cost
€19 to €19
Managora's fee
€22.99 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
1 month from the notification of the act (LGT 223)
What you receive
Recurso (administrative appeal)

Cost breakdown: Our fee 19 €, with no tasa (official fee). The optional recurso de reposición before the AEAT is free of charge (administrative route)..

Recurso de reposición (administrative appeal) before the AEAT (LGT 222-225): how is it filed?

  1. 1Answer the questions (~10 minutes).
  2. 2Payment of 19 €.
  3. 3We give you the appeal ready for the AEAT sede electrónica (online portal).

Which documents do you need?

  • The act being appealed (assessment, penalty, enforcement order, etc.).
  • Proof of notification.
  • Supporting evidence.
  • The guarantee, if suspension is requested.

Legal basis and things to bear in mind

  • Legal framework: LGT 222-225 + RD 520/2005.
  • Deadline of 1 month.
  • Natural connections: reclamacion_economico_administrativa_teac, devolucion_ingresos_indebidos, consulta_vinculante_aeat.

Recurso de reposición (administrative appeal) before the AEAT (LGT 222-225): frequently asked questions

Recurso de reposición (administrative appeal) before the AEAT (LGT 222-225): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €19 to €19: Our fee 19 €, with no tasa (official fee). The optional recurso de reposición before the AEAT is free of charge (administrative route).. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). This procedure carries no official tasa.

Recurso de reposición (administrative appeal) before the AEAT (LGT 222-225): how long does it take?

1 month from the notification of the act (LGT 223)

Recurso de reposición (administrative appeal) before the AEAT (LGT 222-225): which documents do I need?

You need to have to hand: The act being appealed (assessment, penalty, enforcement order, etc.)., Proof of notification., Supporting evidence., The guarantee, if suspension is requested.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Sede Electrónica de la AEAT. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Sede Electrónica de la AEAT.

Shall we get started with «Recurso de reposición (administrative appeal) before the AEAT (LGT 222-225)»?

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