Lawyer for
TEARA Claims

The Regional Economic-Administrative Tribunal of Andalusia It is an independent body from the office that settled the tax. Excuses are not valid here; weighty legal arguments are. It is in this phase where lawyers win what the accounting firms lost in the appeal for reconsideration.

This is priority number one. Making a claim to TEARA does not automatically halt the collection action by the Tax Authority. If you do not request a stay, your assets will be seized even if you are in the right on the merits of the case.

The Suspension Automatic Guaranteed

The General Tax Law allows for suspension of enforcement if sufficient guarantees are provided. The most common and secure is the Bank balance or the Surety Bond. Upon presenting it, the AEAT is obliged to stop the tax collection clock.

Suspension with Waiver of Guarantees (Art. 233 LGT)

What if I can't afford a guarantor? We are requesting a stay of execution on the grounds that the enforcement would cause «Damage that is difficult or impossible to repair». It is a complex technical route that requires proving, through an accounting expert, that paying now would lead to the closure of their company or financial ruin for the family.

The path of the Economic-Administrative Claim

Step 1The Intervention

We have a non-extendable term of one month from the notification of the settlement or dismissal of the review. One day late and the decision will be final and unassailable. In this initial filing, we already requested the suspension.

Step 2The «Manifesto Presentation»

This is the crucial moment. The Court summons us to examine the complete administrative file. This is where we detect if the Tax Agency has omitted mandatory reports or committed procedural defects that nullify the entire process. After reviewing it, we formulate the Written Submissions definitive.

Step 3Administrative Silence

If the TEARA does not resolve within the legal timeframe (usually 1 year), negative administrative silence occurs. This permits us to go directly to the judicial route (administrative litigation) without further delay, if it suits our strategy.

Case studies Winners at TEARA (Seville)

Value Check (Junta de Andalucía)

• The Problem: The board valued an inherited property far above its real value in order to collect more taxes.
• Strategy We booked the Contradictory Expert Appraisal (TPC) for the TEARA route, providing an architect's report that contradicted the Administration's generic coefficients.
• Result: Cancellation of the liquidation and reversal of proceedings.

Tax Penalty for «Template»

• The Problem: Penalty under Article 50% for failing to pay an amount of personal income tax. The tax authorities used a generic text to justify the finding of guilt.
• Strategy We have argued before the TEARA that there was a lack of motivation for the guilt (doctrine of «sanctioning automatism»).
• Result: The Court annulled the entire penalty, ordering the refund of the amount paid plus interest.

Earned Prescription

• The Problem: Claim for an old VAT debt.
• Strategy We demonstrated that more than 4 years had passed between two notifications from the Tax Agency, arguing that the right to assess had expired.
• Result: Total estimate. £45,000 debt cleared.

Real Deadlines Legal services in Andalusia

The law says one thing, but the reality of the TEARA's workload in Seville is another. Knowing the actual times is vital for managing your company's treasury.