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Extraordinary Review Appeal


All administrative decisions of the TGSS  under any of the following circumstances:

  • In the case of decisions that contain a factual error resulting from the actual documents included in the procedure.
  • In the event that documents of essential value for the decision on the matter appear.
  • In the event that the decision has been dictated as a consequence of corruption, bribery, violence, fraudulent scheming or another punishable conduct that has been declared as such by virtue of a final judgement.

Minimum content of the appeal:

  • Information identifying the appellant.
  • Where applicable, the information identifying the representative.
  • Identification of the decision being appealed and the reason for objection.
  • Place, date and signature of the appellant, or, if applicable, of the representative, as well as the address indicated for the purpose of notifications.
  • Body, centre or administrative unit to which it is directed.
  • When acting via a representative, it will be necessary to show proof of representation conferred.

Form and place of submission:

  • You can submit your application in person, at any of the registers of the Provincial Directorates, Administrative Offices or Sub-Offices that form the Social Security Treasury General, as well as in any of the places set forth in article 38.4 of Law 30/1992 of 26 November, on the Legal Regime of Public Administrations and the Common Administrative Procedure, as amended by Law 4/1999 of 13 January (B.O.E. of 14/01/1999).
  • If you have a digital certificate, you can submit your application electronically in the e-Office through theFiling appeals with the TGSS , and subsequently check its status through theMonitoring appeals with the TGSS service.

Competent Entity:


Filing the claim:

  • Four years if based on the first of the circumstances listed above, counting from the date of notification of the resolution being appealed.
  • Three months counting from the knowledge of the documents cited in the second circumstance or from the time the judicial sentence became final in the third.

For resolution:

  • Three months counting from the date of lodging the appeal in any register of the TGSS.


Due to lodging an appeal:

Lodging the appeal does not suspend execution of the objected decision unless, for collection management decisions, sufficient collateral is guaranteed or the amount of the debt claimed is deposited to the TGSS, including charges, interest and procedural costs, 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:

Failure to meet one or several requirements listed in the "minimum appeal content" section and those demanded, if applicable, by specific applicable legislation, will require the interested party to supply what is missing or provide the mandatory documents within ten days. Failure to do this will result in the abandonment of the appeal.

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

Rejections, except when the appeal is formulated against rejection by administrative silence of an initial application due to exceeding the deadline, in which case the appeal has been accepted.

Due to an express decision:

  • Total acceptance.
  • Partial acceptance.
  • Rejection.
  • Inadmissible for processing.

Other important information:

  • Applicable Legislation:
    • Articles 107 and subsequent of Law 30/1992, of 26 November, on the Legal Regime of Public Administrations and the Common Administrative Procedures.
    • Articles 30 and 34 and Additional Provision Twenty-five of the General Social Security Act.
      Article 46 of the General Regulation of Social Security Collection, approved by Royal Decree 1415/2004, of 11 June.
    • Article 91 of the General Regulation on Contribution and Payment of other rights of Social Security, approved by Royal Decree 2064/1995, of 22 December.
    • Article 63 of the General Regulation on Registration of Companies and Affiliation, Registering, Deregistering and Changes of Worker Information in Social Security.
  • Monitoring Appeals to the TGSS
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