La reclamación económico-administrativa y el previo recurso de reposición: vías específicas de impugnación de los actos tributarios: su configuración actual como presupuesto procesal
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The economic-administrative complaint (“reclamación económico-administrativa”) is a special administrative appeal that represents an exclusive tool to claim against tax resolutions issued by the Administration: it constitutes a prerequisite in order to start judicial proceedings. According to the current General Tax Act 58/2003, this administrative appeal is compulsory –the individual must use this appeal before starting judicial proceedings– and we consider that this configuration is correct. However, a different question is to understand that the current concrete articulation of this appeal needs urgent modifications. In this article we suggest some of them with the aim that legal controversies could be solved without undue delays. The request for consideration (“recurso de reposición”) is an administrative appeal that is filed before the body that has issued the administrative resolution. In general but not in the local sphere, this administrative appeal has an optional nature –the individual has not to use this appeal before starting judicial proceedings– and should be filed prior to the economic-administrative complaint. In our opinion, this administrative appeal should be eliminated because of its limitations. In the local sphere, where the request for consideration is compulsory and therefore must be filed prior the starting of judicial proceedings, this administrative appeal also should be eliminated. Instead, the individual should be allowed to file economic-administrative complaints against tax resolutions of the local administration. This existing duality of two legal regimes –the state and the autonomic on the one hand and the local on the other– is disturbing.