A ruling by the High Court of Justice of Madrid, dated March 11, 2016 (appeal number 11/2014) confirms that it is possible to provide new documentation in the processing of the appeal for reconsideration or in the economic-administrative procedure.
The prohibition of providing new documentation after the hearing procedure affects only the verification procedure. Although the Economic-Administrative Courts have been denying this possibility, this position violates the right to effective judicial protection and is being recognized by different courts both in economic-administrative proceedings and in contentious proceedings. The Supreme Court in its STS of June 20, 2012, appeal for cassation no. 3421/2010 states: “the contentious administrative appeal is an authentic process, autonomous and independent of the administrative process. Therefore, there is no procedural obstacle to incorporating into the appeal and assessing the documents provided by the plaintiff entity. Royal Decree 1065/2007 (Tax Management and Inspection Regulations), in its art. 96.4, tries to delimit the content of the administrative file in order to limit the object and motivation of the liquidation that may be issued by the Administration, but In no way does it refer to the processing of the appeal for reconsideration or economic-administrative claim that could be filed against the liquidation.
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