{"id":489,"date":"2026-10-14T00:10:12","date_gmt":"2026-10-13T22:10:12","guid":{"rendered":"https:\/\/ruizsogueroabogadas.com\/?page_id=489"},"modified":"2026-10-14T00:10:12","modified_gmt":"2026-10-13T22:10:12","slug":"recursos-tributarios","status":"publish","type":"page","link":"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/recursos-tributarios\/","title":{"rendered":"Tax appeals and claims"},"content":{"rendered":"<a class=\"rs rs-saltar\" href=\"#contenido\">Skip to content<\/a>\n<header class=\"rs rs-cab\">\n<div class=\"rs-cab__in\">\n<a class=\"rs-cab__logo\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/\" aria-label=\"Ruiz &amp; Soguero Abogadas, home\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/ruizsogueroabogadas.com\/wp-content\/uploads\/2026\/10\/rs-logo-horizontal.png\" alt=\"Ruiz &amp; Soguero Abogadas\" width=\"656\" height=\"132\"><\/a>\n<nav class=\"rs-cab__nav\" aria-label=\"Main\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/\">Practice areas<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/\">Lawyers<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/despacho\/\">The firm<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\">Contact<\/a>\n<\/nav>\n<div class=\"rs-cab__acc\">\n<nav class=\"rs-cab__idioma\" aria-label=\"Idioma \/ Language\" data-no-translation>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/489\" lang=\"es\" hreflang=\"es\">ES<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/489\" lang=\"en\" hreflang=\"en\" aria-current=\"true\">EN<\/a>\n<\/nav>\n<a class=\"rs-cab__cta\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\">Book a consultation<\/a>\n<button type=\"button\" class=\"rs-cab__menu\" aria-expanded=\"false\" aria-controls=\"rs-menu\" data-rs-abrir>\n<svg width=\"28\" height=\"18\" viewbox=\"0 0 28 18\" fill=\"none\" stroke=\"#5B4580\" stroke-width=\"2\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M1 2h26M1 9h26M1 16h26\"><\/path><\/svg>\n<span>Menu<\/span>\n<\/button>\n<\/div>\n<\/div>\n<\/header>\n<div class=\"rs rs-menu\" id=\"rs-menu\" role=\"dialog\" aria-modal=\"true\" aria-label=\"Menu\" hidden>\n<div class=\"rs-menu__cab\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/\" aria-label=\"Ruiz &amp; Soguero Abogadas, home\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ruizsogueroabogadas.com\/wp-content\/uploads\/2026\/10\/rs-logo-horizontal.png\" alt=\"Ruiz &amp; Soguero Abogadas\" width=\"656\" height=\"132\"><\/a>\n<button type=\"button\" class=\"rs-menu__cerrar\" data-rs-cerrar>\n<svg width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"#5B4580\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M4 4l16 16M20 4L4 20\"><\/path><\/svg>\n<span>Close<\/span>\n<\/button>\n<\/div>\n<div class=\"rs-menu__cuerpo\">\n<nav class=\"rs-menu__nav\" aria-label=\"Main\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/\"><span aria-hidden=\"true\">01<\/span><span>Practice areas<\/span><\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/\"><span aria-hidden=\"true\">02<\/span><span>Lawyers<\/span><\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/despacho\/\"><span aria-hidden=\"true\">03<\/span><span>The firm<\/span><\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\"><span aria-hidden=\"true\">04<\/span><span>Contact<\/span><\/a>\n<\/nav>\n<div class=\"rs-menu__lado\">\n<div>\n<p class=\"rs-etq\">Immigration<\/p>\n<div style=\"display: flex; flex-direction: column; gap: 10px; font-size: 16px\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/visado-no-lucrativo\/\">Non-lucrative residence visa<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/renovaciones-de-residencia\/\">Residence permit renewals<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/arraigo\/\">Residence through settlement (arraigo)<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/nacionalidad-espanola\/\">Spanish nationality<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/familiares-de-ciudadanos-de-la-ue\/\">Family members of EU citizens<\/a>\n<\/div>\n<\/div>\n<div style=\"border-top: 1px solid #E4DFD7; padding-top: 24px; font-size: 15px; line-height: 1.6; color: #4A4552\">\n<p class=\"rs-etq\" style=\"margin-bottom: 10px\">Barcelona office<\/p>\n<p style=\"margin: 0\">C\/ Rosell\u00f3n 372, 2\u00ba 4\u00aa \u00b7 08025 Barcelona<\/p>\n<p style=\"margin: 0\"><a href=\"tel:+34652369159\">+34 652 369 159<\/a> \u00b7 <a href=\"tel:+34623046195\">+34 623 046 195<\/a><\/p>\n<p style=\"margin: 0\"><a href=\"mailto:info@ruizsogueroabogadas.com\">info@ruizsogueroabogadas.com<\/a><\/p>\n<\/div>\n<a class=\"rs-boton\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\" style=\"align-self: flex-start; display: inline-flex; align-items: center; min-height: 50px; padding: 0 24px; background: #2A2433; color: #FFFFFF; font-size: 15px; font-weight: 700\">Book your first consultation<\/a>\n<nav class=\"rs-menu__idioma\" aria-label=\"Idioma \/ Language\" data-no-translation style=\"display: flex; gap: 18px; font-size: 13px; letter-spacing: 0.08em\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/489\" lang=\"es\" hreflang=\"es\" style=\"font-weight: 700\">ESPA\u00d1OL<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/489\" lang=\"en\" hreflang=\"en\" aria-current=\"true\" style=\"font-weight: 700\">ENGLISH<\/a>\n<\/nav>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<section class=\"rs\" id=\"contenido\" aria-labelledby=\"titulo\" style=\"background: #F3F0EB; border-bottom: 1px solid #E4DFD7\">\n<div style=\"max-width: 1200px; margin: 0 auto; padding: 48px clamp(20px, 4vw, 40px) 60px\">\n<nav aria-label=\"Breadcrumb\" style=\"font-size: 13px; color: #5F5A66\"><a href=\"https:\/\/ruizsogueroabogadas.com\/en\/\">Home<\/a> <span aria-hidden=\"true\">\/<\/span> <a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/\">Practice areas<\/a> <span aria-hidden=\"true\">\/<\/span> <a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/#fiscal\">Tax<\/a><\/nav>\n<p style=\"margin: 26px 0 12px; font-size: 12px; font-weight: 700; letter-spacing: 0.16em; text-transform: uppercase; color: #5B4580\">Tax<\/p>\n<div style=\"display: flex; flex-wrap: wrap; align-items: center; gap: 16px 32px\">\n<h1 id=\"titulo\" style=\"margin: 0; max-width: 860px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: clamp(40px, 4.6vw, 64px); line-height: 1.04; color: #2A2433\">Tax appeals and claims<\/h1>\n<span aria-hidden=\"true\" style=\"flex: 1 1 100px; height: 2px; background: #C9B8E8\"><\/span>\n<\/div>\n<p style=\"max-width: 780px; margin: 24px 0 18px; font-size: 19px; line-height: 1.6; color: #3E3946\">If you have received a tax assessment, a penalty or the refusal of a refund, you can challenge it within the deadline, usually one month from notification. You can also correct your own self-assessments and recover any overpayment until the right becomes time-barred. We study the decision, choose the right route, request suspension of collection where appropriate and represent you until it is resolved.<\/p>\n<p style=\"margin: 0; font-size: 14px; color: #5F5A66\">By <a href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/elena-fernandez-ruiz\/\" style=\"font-weight: 600; color: #5B4580\">Elena Fern\u00e1ndez Ruiz<\/a>, ICAB member no. 43871 \u00b7 Updated on 14 October 2026<\/p>\n<\/div>\n<\/section>\n\n\n\n<section class=\"rs\" style=\"background: #FFFFFF\">\n<div style=\"max-width: 1200px; margin: 0 auto; padding: 56px clamp(20px, 4vw, 40px) 88px; display: flex; flex-wrap: wrap; gap: 48px 64px; align-items: flex-start\">\n<article style=\"flex: 2 1 620px; min-width: 0; display: flex; flex-direction: column; gap: 52px\">\n\n<div>\n<h2 style=\"margin: 0 0 18px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">In brief<\/h2>\n<dl style=\"margin: 0; display: flex; flex-wrap: wrap; border-top: 1px solid #E4DFD7\">\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Deadline to appeal<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">One month from the day after notification, both for an appeal for reconsideration and for an economic-administrative claim (arts. 223 and 235 of the General Tax Law).<\/dd>\n<\/div>\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Decision deadline<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">Reconsideration, one month; economic-administrative claim, one year, or six months under the fast-track procedure. If the deadline passes without a decision, the appeal or claim may be treated as dismissed and you can move on to the next stage (arts. 225, 240 and 247 of the General Tax Law).<\/dd>\n<\/div>\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Where it is handled<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">Before the body that issued the decision and, for economic-administrative claims, before the Regional Economic-Administrative Tribunal of Catalonia (TEAR, Barcelona) or the Central Tribunal (TEAC); municipal taxes, before the city council.<\/dd>\n<\/div>\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Fees<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">We quote them in the first consultation (\u20ac40), with the option to pay in instalments.<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 18px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">When you can claim<\/h2>\n<ul style=\"margin: 0; padding: 0; list-style: none; display: flex; flex-direction: column; gap: 14px\">\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Appeal for reconsideration (recurso de reposici\u00f3n), optional, before the body that issued the decision, within one month; if not decided within one month, you may treat it as dismissed.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Economic-administrative claim before the TEAR or TEAC, within one month; below \u20ac6,000 (\u20ac72,000 for tax bases or valuations) it follows the fast-track procedure.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Appeal to the TEAC against TEAR decisions, within one month, if the amount exceeds \u20ac150,000 (\u20ac1,800,000 for tax bases or valuations) or cannot be quantified.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Suspension of collection: automatic if you secure the debt with a deposit, bank guarantee or surety insurance; appealed penalties are suspended without security.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Judicial review (recurso contencioso-administrativo), within two months of notification of the decision that ends the administrative route.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Correction of self-assessments and refund of overpaid tax until the right is time-barred (four years); for income tax, VAT and other taxes whose rules provide for it, by corrective self-assessment.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Municipal taxes: appeal for reconsideration within one month; in Barcelona, an appeal to the Mayor within one month, with an opinion from the Tax Council (Consell Tributari).<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Catalan Tax Agency (Ag\u00e8ncia Tribut\u00e0ria de Catalunya) decisions: optional reconsideration and an economic-administrative claim; we tell you whether it goes to the Junta de Tributs de Catalunya or the TEAR.<\/li>\n<\/ul>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 22px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">How we help you<\/h2>\n<ol style=\"margin: 0; padding: 0; list-style: none; display: flex; flex-direction: column\">\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">1<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">We analyse the notice<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We check what decision you have received, the deadline, the amount at stake and whether reconsideration, a direct claim or a correction is the better route.<\/p><\/div>\n<\/li>\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">2<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">We prepare the appeal<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We draft the grounds with the supporting evidence and, if you want to avoid collection while it is decided, arrange the security and the request for suspension.<\/p><\/div>\n<\/li>\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">3<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">We file and argue your case<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We file the document through the relevant e-office, request the case file when needed and submit arguments to the tribunal.<\/p><\/div>\n<\/li>\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7; border-bottom: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">4<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">Follow-up<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We monitor decision deadlines, the implementation of any favourable ruling and refunds with interest; if dismissed, we assess with you whether to go to court.<\/p><\/div>\n<\/li>\n<\/ol>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 12px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">Frequently asked questions<\/h2>\n<div style=\"border-top: 1px solid #E4DFD7\">\n<details open=\"open\" style=\"border-bottom: 1px solid #E4DFD7; padding: 18px 0\">\n<summary style=\"display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 44px; font-size: 17px; font-weight: 600\">Do I have to pay while my appeal is pending?<span class=\"rs-signo\" aria-hidden=\"true\" style=\"font-size: 22px; font-weight: 400; color: #5B4580\"><\/span><\/summary>\n<p style=\"margin: 8px 0 0; font-size: 15px; line-height: 1.65; color: #5F5A66\">Not necessarily. For State taxes, including those ceded to the Catalan Government, if you secure the amount with a deposit, bank guarantee or surety insurance, collection is suspended automatically, and appealed penalties are suspended without security. If payment would cause you harm that is difficult or impossible to repair, the tribunal may waive the security. Municipal taxes have their own rules.<\/p>\n<\/details>\n<details style=\"border-bottom: 1px solid #E4DFD7; padding: 18px 0\">\n<summary style=\"display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 44px; font-size: 17px; font-weight: 600\">Reconsideration or economic-administrative claim?<span class=\"rs-signo\" aria-hidden=\"true\" style=\"font-size: 22px; font-weight: 400; color: #5B4580\"><\/span><\/summary>\n<p style=\"margin: 8px 0 0; font-size: 15px; line-height: 1.65; color: #5F5A66\">Reconsideration is decided by the same body that issued the decision, within one month; the claim, by a functionally independent economic-administrative tribunal, within one year; if they do not decide in time, you may treat them as dismissed. They cannot run at the same time: the claim is filed once the reconsideration is decided or can be treated as dismissed. We advise you case by case.<\/p>\n<\/details>\n<details style=\"border-bottom: 1px solid #E4DFD7; padding: 18px 0\">\n<summary style=\"display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 44px; font-size: 17px; font-weight: 600\">I overpaid in a self-assessment. Can I get it back?<span class=\"rs-signo\" aria-hidden=\"true\" style=\"font-size: 22px; font-weight: 400; color: #5B4580\"><\/span><\/summary>\n<p style=\"margin: 8px 0 0; font-size: 15px; line-height: 1.65; color: #5F5A66\">Yes, provided four years have not passed. For income tax (from the 2024 tax year), VAT (from September or the third quarter of 2024) and other taxes whose rules provide for it, you correct it with a corrective self-assessment; otherwise, with a request for rectification, which must be decided within six months. Refunds of overpaid tax include late-payment interest.<\/p>\n<\/details>\n<\/div>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 10px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 28px; line-height: 1.1; color: #2A2433\">Legislation<\/h2>\n<ul style=\"margin: 0; padding: 0; list-style: none; border-top: 1px solid #E4DFD7\">\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186#a222\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Law 58\/2003, General Tax Law (arts. 66, 120 and 221 to 249)<\/a><\/li>\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2005-8662#a36\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Royal Decree 520\/2005, General Regulation on administrative review (arts. 36 and 64)<\/a><\/li>\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1998-16718#a46\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Law 29\/1998 on the Contentious-Administrative Jurisdiction (art. 46)<\/a><\/li>\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214#a14\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Royal Legislative Decree 2\/2004, Local Finances Law (art. 14)<\/a><\/li>\n<\/ul>\n<\/div>\n<\/article>\n\n<aside style=\"flex: 1 1 300px; min-width: 0; display: flex; flex-direction: column; gap: 24px\">\n<div style=\"border: 1px solid #E4DFD7\">\n<img loading=\"lazy\" src=\"https:\/\/ruizsogueroabogadas.com\/wp-content\/uploads\/2026\/10\/rs-elena-fernandez-ruiz.jpg\" width=\"720\" height=\"960\" decoding=\"async\" alt=\"Portrait of Elena Fern\u00e1ndez Ruiz\" style=\"display: block; width: 100%; height: 260px; object-fit: cover; object-position: 50% 16%\">\n<div style=\"padding: 22px 22px 24px\">\n<p style=\"margin: 0 0 6px; font-size: 12px; font-weight: 700; letter-spacing: 0.14em; text-transform: uppercase; color: #5B4580\">Lawyer in charge<\/p>\n<p style=\"margin: 0 0 4px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 26px; line-height: 1.15\">Elena Fern\u00e1ndez Ruiz<\/p>\n<p style=\"margin: 0 0 16px; font-size: 14px; color: #5F5A66\">Tax \u00b7 ICAB member no. 43871<\/p>\n<div style=\"display: flex; flex-wrap: wrap; gap: 10px\">\n<a class=\"rs-boton\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\" style=\"display: inline-flex; align-items: center; min-height: 46px; padding: 0 18px; background: #2A2433; color: #FFFFFF; font-size: 14px; font-weight: 700\">Book a consultation<\/a>\n<a class=\"rs-boton-burdeos\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/elena-fernandez-ruiz\/\" style=\"display: inline-flex; align-items: center; min-height: 46px; padding: 0 16px; border: 1px solid #A30000; background: #A30000; color: #FFFFFF; font-size: 14px; font-weight: 600\">View profile<\/a>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"padding: 24px 22px; background: #F3F0EB\">\n<p style=\"margin: 0 0 4px; font-size: 12px; font-weight: 700; letter-spacing: 0.14em; text-transform: uppercase; color: #5B4580\">First consultation<\/p>\n<p style=\"margin: 0 0 12px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 40px; line-height: 1\">\u20ac40<\/p>\n<ul style=\"margin: 0; padding: 0; list-style: none; display: flex; flex-direction: column; gap: 8px; font-size: 14px; line-height: 1.5; color: #4A4552\">\n<li>If you contact us through the website<\/li>\n<li>Reply within 24 to 48 working hours<\/li>\n<li>In person or by video call<\/li>\n<\/ul>\n<\/div>\n<nav aria-label=\"More tax services\">\n<p style=\"margin: 0 0 10px; font-size: 12px; font-weight: 700; letter-spacing: 0.14em; text-transform: uppercase; color: #5B4580\">More tax services<\/p>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/ley-beckham\/\" style=\"display: flex; justify-content: space-between; align-items: center; gap: 12px; padding: 11px 0; border-top: 1px solid #E4DFD7; font-size: 15px; line-height: 1.35; color: #2A2433\">Special tax regime for inbound workers (\u2018Beckham Law\u2019)<span aria-hidden=\"true\" style=\"color: #9F86C9\">\u203a<\/span><\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/fiscalidad-de-autonomos\/\" style=\"display: flex; justify-content: space-between; align-items: center; gap: 12px; padding: 11px 0; border-top: 1px solid #E4DFD7; font-size: 15px; line-height: 1.35; color: #2A2433\">Tax compliance for the self-employed (aut\u00f3nomos)<span aria-hidden=\"true\" style=\"color: #9F86C9\">\u203a<\/span><\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/declaraciones-fiscales\/\" style=\"display: flex; justify-content: space-between; align-items: center; gap: 12px; padding: 11px 0; border-top: 1px solid #E4DFD7; font-size: 15px; line-height: 1.35; color: #2A2433\">Tax returns<span aria-hidden=\"true\" style=\"color: #9F86C9\">\u203a<\/span><\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/plusvalia-municipal\/\" style=\"display: flex; justify-content: space-between; align-items: center; gap: 12px; padding: 11px 0; border-top: 1px solid #E4DFD7; font-size: 15px; line-height: 1.35; color: #2A2433\">Municipal tax on the increase in urban land value (plusval\u00eda)<span aria-hidden=\"true\" style=\"color: #9F86C9\">\u203a<\/span><\/a>\n<\/nav>\n<\/aside>\n<\/div>\n<\/section>\n\n\n\n<footer class=\"rs rs-pie\">\n<nav class=\"rs-pie__areas\" aria-label=\"Practice areas\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/#extranjeria\">Immigration<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/#fiscal\">Tax<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/#civil\">Civil<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/#administrativo\">Administrative<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/#mercantil\">Commercial<\/a>\n<\/nav>\n<div style=\"max-width: 1200px; margin: 0 auto; padding: 48px clamp(20px, 4vw, 40px) 36px; display: flex; flex-wrap: wrap; justify-content: space-between; gap: 32px 48px\">\n<div style=\"flex: 1 1 420px; min-width: 0; display: flex; flex-wrap: wrap; gap: 28px 48px\">\n<div style=\"flex: 1 1 220px; min-width: 0\">\n<p class=\"rs-etq\" style=\"margin-bottom: 10px\">Barcelona office<\/p>\n<p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #4A4552\">C\/ Rosell\u00f3n 372, 2\u00ba 4\u00aa<br>08025 Barcelona<br>By appointment only<\/p>\n<\/div>\n<div style=\"flex: 1 1 220px; min-width: 0\">\n<p class=\"rs-etq\" style=\"margin-bottom: 10px\">Contact<\/p>\n<p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #4A4552\"><a href=\"tel:+34652369159\">+34 652 369 159<\/a><br><a href=\"tel:+34623046195\">+34 623 046 195<\/a><br><a href=\"mailto:info@ruizsogueroabogadas.com\">info@ruizsogueroabogadas.com<\/a><\/p>\n<\/div>\n<\/div>\n<div style=\"flex: 0 1 auto; display: flex; flex-direction: column; align-items: flex-start; gap: 16px\">\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ruizsogueroabogadas.com\/wp-content\/uploads\/2026\/10\/rs-logo-horizontal.png\" alt=\"Ruiz &amp; Soguero Abogadas\" width=\"656\" height=\"132\" style=\"display: block; height: 52px; width: auto\">\n<div style=\"display: flex; gap: 8px\">\n<a class=\"rs-social\" href=\"https:\/\/www.linkedin.com\/company\/ruiz-soguero-abogadas\/\" rel=\"noopener\" style=\"display: inline-flex; align-items: center; min-height: 44px; padding: 0 14px; border: 1px solid #A30000; font-size: 13px; font-weight: 600\">LinkedIn<\/a>\n<a class=\"rs-social\" href=\"https:\/\/www.instagram.com\/ruizsogueroabogadas\/\" rel=\"noopener\" style=\"display: inline-flex; align-items: center; min-height: 44px; padding: 0 14px; border: 1px solid #A30000; font-size: 13px; font-weight: 600\">Instagram<\/a>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"max-width: 1200px; margin: 0 auto; padding: 0 clamp(20px, 4vw, 40px)\">\n<div style=\"padding: 18px 0 30px; display: flex; flex-wrap: wrap; justify-content: space-between; align-items: center; gap: 12px 24px; border-top: 1px solid #E4DFD7; font-size: 13px; color: #5F5A66\">\n<nav aria-label=\"Footer links\" style=\"display: flex; flex-wrap: wrap; gap: 8px 18px\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/despacho\/\">The firm<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/\">Lawyers<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/\">Practice areas<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\">Contact<\/a>\n<\/nav>\n<span>\u00a9 2026 Ruiz &amp; Soguero Abogadas<\/span>\n<\/div>\n<\/div>\n<div style=\"background: #FFFFFF; border-top: 1px solid #E4DFD7\">\n<div style=\"max-width: 1200px; margin: 0 auto; padding: 14px clamp(20px, 4vw, 40px); display: flex; flex-wrap: wrap; align-items: center; gap: 12px 24px\">\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ruizsogueroabogadas.com\/wp-content\/uploads\/2023\/08\/normal-reproduction-high-resolution-400x267-1.jpg\" alt=\"Flag of the European Union\" width=\"400\" height=\"267\" style=\"display: block; height: 34px; width: auto\">\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ruizsogueroabogadas.com\/wp-content\/uploads\/2023\/08\/plan_recuperacion-300x169.png\" alt=\"Recovery, Transformation and Resilience Plan\" width=\"300\" height=\"169\" style=\"display: block; height: 46px; width: auto\">\n<span style=\"font-size: 12px; color: #4A4552\">Funded by the European Union \u2013 NextGenerationEU<\/span>\n<\/div>\n<\/div>\n<\/footer>","protected":false},"excerpt":{"rendered":"<p>Inicio \/ \u00c1reas de pr\u00e1ctica \/ Fiscal Fiscal Reclamaciones y recursos tributarios Si ha recibido una liquidaci\u00f3n, una sanci\u00f3n o la denegaci\u00f3n de una devoluci\u00f3n, puede recurrirla dentro de plazo, normalmente un mes desde la notificaci\u00f3n. Tambi\u00e9n puede rectificar sus propias autoliquidaciones y recuperar lo pagado de m\u00e1s mientras no haya prescrito. Estudiamos el acto, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":429,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"footnotes":""},"class_list":["post-489","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/comments?post=489"}],"version-history":[{"count":1,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/489\/revisions"}],"predecessor-version":[{"id":522,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/489\/revisions\/522"}],"up":[{"embeddable":true,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/429"}],"wp:attachment":[{"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/media?parent=489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}