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You are in: Home » Workers » Contribution / Collection for Workers  » Administrative Challenges » Extraordinary Review Appeal

Extraordinary Review Appeal

Purpose:

All the final decisions of the TGSS  when any of the following circumstances arise:

  • When making the decision a factual error has been made in the documents included in the record.
  • Vital documents are found to resolve the matter.
  • When false documents or testimonies have had an influence in making the decision or it was made as a result of corruption, bribery, fraudulent conspiracy or any other punishable conduct, all declared by final judicial ruling.

Minimum appeal content:

  • The personal details of the applicant.
  • Where appropriate, the personal details of the representative.
  • Information identifying the decision that is being appealed and the reason for the appeal.
  • Place, date and signature of the applicant or, where appropriate, the representative, as well as the specified address for notifications.
  • Administrative body, centre or department to which it is being sent.
  • When acting through a representative, proof must be provided of the granted representation.

Where to process it:

Periods:

Filing the claim:

  • Four years if it is based on the first of the circumstances on the above list, counting from the date of notification of the decision being appealed.
  • Three months counting from when judicial notice is taken of the documents described in the second circumstance or from when the judicial ruling is made final in the third circumstance.

To resolve:

  • Three months counting from the day when the appeal is entered into any of the TGSS records.

Effects:

Due to lodging an appeal:

Lodging an appeal does not suspend the implementation of the challenged decision except when, in decisions on collection processing, it is guaranteed with a sufficient surety or a deposit equal to the amount of the debt owed is made available to the TGSS, including the surcharges, interest and costs of the proceedings, in accordance with articles 30.5 and 34.4 of the General Social Security Act.

Due to the lack of one or more of the minimum requirements for lodging an appeal:

The lack of one or more of the requirements listed in the section "minimum content of the appeal" and those set out, where appropriate, by the specific applicable legislation, will mean that the interested party is required, within a period of 10 days, to rectify this situation or provide the mandatory documentation. If this is not done, the appeal will be dismissed.

Due to a lack of express decision within the maximum legal time period:

Rejected, unless the appeal is lodged against rejection due to administrative silence of an initial application due to expiry of the time period, in which case it will be deemed that the appeal has been upheld.

Due to an express decision:

  • Total estimate.
  • Partial estimate.
  • Rejected.
  • Claim not admitted to proceedings.

Other important information:

  • Applicable Legislation:
    • Article 107 et seq. of Law 30/1992, of 26 of November, on the Legal Framework for Public Administrations and Common Administrative Procedure.
    • Articles 30, 34 and the Twenty Fifth Additional Provision of the General Social Security Act.
      Article 46 of the General Collection Regulations of the Social Security, approved by Royal Decree 1415/2004, of 11 June.
    • Article 91 of the General Regulations on Collection and Payment of other fees of the Social Security, approved by Royal Decree 2064/1995, of 22 December.
    • Article 63 of the General Regulations on the Registration of Companies, and the Registration, Affiliation, Termination of Affiliation and Data Changes of Workers in the Social Security System.

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