Avoid Losing Tax Claims Against Hacienda

The Importance of Administrative Steps

For freelancers, it is crucial to complete all administrative procedures before taking a tax claim to court. The Supreme Court has reaffirmed that skipping these steps can lead to dismissal of the case, even if Hacienda has not responded to a prior claim.

Steps to Take Before Going to Court

• Review Hacienda's notification to understand available appeals.
• File a reposición appeal if needed and wait one month for a response.
• If there is no response, consider the negative administrative silence and file an economic-administrative claim.
• If the Economic-Administrative Tribunal does not respond within six months or a year, depending on the case, the claim can be considered dismissed.

Exceptions and Special Considerations

In cases where Hacienda does not inform about available appeals, freelancers might proceed judicially without completing all administrative steps. However, this depends on the specific circumstances of each case.

Consequences of Not Following Proper Procedure

Going to court prematurely can result in case dismissal, which does not guarantee error correction. Additionally, appealing does not automatically suspend debt collection unless guarantees are provided.