{"id":94507,"date":"2026-01-22T19:00:53","date_gmt":"2026-01-22T18:00:53","guid":{"rendered":"https:\/\/saez.law\/?p=94507"},"modified":"2026-01-29T12:46:23","modified_gmt":"2026-01-29T11:46:23","slug":"recurso-de-anulacion-tear-no-access-expediente","status":"publish","type":"post","link":"https:\/\/saez.law\/en\/post\/recurso-de-anulacion-tear-no-access-expediente\/","title":{"rendered":"TEAR Annulment Appeal Spain: No Access to Expediente"},"content":{"rendered":"\n<p class=\"has-2-xl-font-size\">\nYou receive a <strong>TEAR resolution<\/strong>. You are outside Spain. You try to access the <strong>expediente<\/strong> to understand what the hell happened\u2026 and you can\u2019t. And even so, they dismiss your claim. <strong>This is not \u201cbad luck\u201d. This smells like <em>indefensi\u00f3n<\/em>.<\/strong>\n<\/p>\n\n\n\n<div style=\"height:28px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-white-color has-base-background-color has-text-color has-background\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center has-3-xl-font-size\"><strong>Quick question:<\/strong><br>how are you supposed to appeal if <mark style=\"background-color:#fff\" class=\"has-inline-color has-base-color\">they don\u2019t let you see<\/mark> the <strong>expediente<\/strong>?<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\nPicture the scene. You\u2019re in the kitchen, coffee in hand, and an alert pops up: \u201cNotificaci\u00f3n disponible\u201d. You log in. Cold screen. A PDF. Four pages. And one sentence hits you like a stone: dismissed.\n<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img data-opt-id=843885920  fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1024\/h:576\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-7.jpg\" alt=\"TEAR Annulment Appeal Spain: No Access to Expediente\" class=\"wp-image-94549\" srcset=\"https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1024\/h:576\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-7.jpg 1024w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:300\/h:169\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-7.jpg 300w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:768\/h:432\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-7.jpg 768w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1536\/h:864\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-7.jpg 1536w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:373\/h:210\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-7.jpg 373w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:245\/h:138\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-7.jpg 245w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:688\/h:387\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-7.jpg 688w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1920\/h:1080\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-7.jpg 1920w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><figcaption class=\"wp-element-caption\">If they don\u2019t show you the expediente, how on earth are you supposed to defend yourself?<\/figcaption><\/figure>\n\n\n\n<p>\nYou call your advisor. \u201cBut what exactly are they saying?\u201d He answers with that familiar office background noise: \u201cIt looks like it was filed out of time\u2026\u201d. You: \u201cOkay, but what about the expediente? Where is the evidence? Where is the notification? What did they use to decide this?\u201d. Silence.\n<\/p>\n\n\n\n<p>\nYou try through the electronic portal. You request <strong>acceso telem\u00e1tico<\/strong>. You insist. But the reality is this: the decision comes out, and you still can\u2019t see the documents that explain the case. And the most delicate part: <strong>they dismiss you precisely because you \u2018didn\u2019t submit allegations\u2019<\/strong>\u2026 when they didn\u2019t let you look.\n<\/p>\n\n\n\n<p class=\"has-text-align-right\" style=\"text-transform:uppercase\">And of course, from abroad, this is not just a formality.<br> It\u2019s a trap in a suit. <\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#contacta\">BOOK A CONSULTATION\u00bb<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00bfQu\u00e9 vas a encontrar en este post?<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/saez.law\/en\/post\/recurso-de-anulacion-tear-no-access-expediente\/#The_key_legal_idea_if_you_cant_access_the_expediente_there_is_indefension_and_the_recurso_de_anulacion_exists_for_that\" >The key legal idea: if you can\u2019t access the expediente, there is indefensi\u00f3n (and the recurso de anulaci\u00f3n exists for that)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/saez.law\/en\/post\/recurso-de-anulacion-tear-no-access-expediente\/#The_typical_weak_point_%E2%80%9Cthe_expediente_was_made_available%E2%80%9D%E2%80%A6_but_in_practice_you_couldnt_see_it\" >The typical weak point: \u201cthe expediente was made available\u201d\u2026 but in practice you couldn\u2019t see it<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/saez.law\/en\/post\/recurso-de-anulacion-tear-no-access-expediente\/#A_very_realistic_case_Paul_and_the_resolution_that_arrived_before_the_expediente\" >A very realistic case: Paul and the resolution that arrived before the expediente<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/saez.law\/en\/post\/recurso-de-anulacion-tear-no-access-expediente\/#What_you_can_do_today_if_the_TEAR_dismissed_you_without_letting_you_access_the_expediente\" >What you can do today if the TEAR dismissed you without letting you access the expediente<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/saez.law\/en\/post\/recurso-de-anulacion-tear-no-access-expediente\/#Puesta_de_manifiesto_electronica_when_the_rules_move_forward_but_practice_doesnt\" >Puesta de manifiesto electr\u00f3nica: when the rules move forward but practice doesn\u2019t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/saez.law\/en\/post\/recurso-de-anulacion-tear-no-access-expediente\/#Contacta\" >Contacta<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_key_legal_idea_if_you_cant_access_the_expediente_there_is_indefension_and_the_recurso_de_anulacion_exists_for_that\"><\/span>The key legal idea: if you can\u2019t access the expediente, there is indefensi\u00f3n (and the recurso de anulaci\u00f3n exists for that)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Let\u2019s get straight to the point, with coffee in front of us and no unnecessary Latin:<mark style=\"background-color:#e9e0d1\" class=\"has-inline-color\"> in economic-administrative proceedings, <strong>you have the right to see the expediente<\/strong><\/mark>. To know which documents are there. To check whether a notification was valid. To read the real \u201cwhy\u201d, not just the summary.<\/p>\n\n\n\n<p>\nAnd if they don\u2019t allow it, something very serious happens: <strong>they take away your real ability to defend yourself<\/strong>. It\u2019s not a whim. It\u2019s not \u201cyour lawyer will look at it\u201d. It\u2019s the minimum foundation of a clean procedure.\n<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\n\u00ab1. Contra las resoluciones de las reclamaciones econ\u00f3mico-administrativas\u2026 podr\u00e1n interponer recurso de anulaci\u00f3n\u2026 exclusivamente en los siguientes casos: \u2026 b) Cuando se hayan declarado inexistentes las alegaciones o pruebas oportunamente presentadas\u2026 c) Cuando se alegue la existencia de incongruencia completa y manifiesta de la resoluci\u00f3n\u00bb. <strong>(art. 241 bis LGT)<\/strong>\n<\/p>\n<\/blockquote>\n\n\n\n<p class=\"has-2-xl-font-size\">In plain English: if the Tribunal decides as if you \u201csaid nothing\u201d (or as if you couldn\u2019t prove anything) <strong>when the real problem is that you were not allowed to access the expediente<\/strong>, the <strong><a href=\"https:\/\/saez.law\/blog\/como-interponer-recurso-de-anulacion-ante-el-tear-2026\/\">recurso de anulaci\u00f3n<\/a><\/strong> is the tool designed to fix that situation.<\/p>\n\n\n\n<p><mark style=\"background-color:#000000\" class=\"has-inline-color has-white-color\">AND ONE MORE THING<\/mark>: this is not about promising miracles. It\u2019s about something earlier. About order. About procedure. <strong>They can\u2019t close the door and then blame you for not walking in.<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u00ab\u2026procede estimar el presente recurso de anulaci\u00f3n, al concurrir los supuestos previstos en las letras b) y c) del <a href=\"https:\/\/saez.law\/blog\/resolucion-tear-sin-tramite-alegaciones-anulacion-241bis-lgt\/\">art\u00edculo 241 bis 1 de la LGT<\/a>, dejando sin efecto la resoluci\u00f3n\u2026\u00bb. <strong>(TEAC, Resoluci\u00f3n de recurso de anulaci\u00f3n, procedimiento 00-02764-2023-50, 18\/09\/2025)<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"has-text-align-right\">\nThis fits the central idea perfectly: when the Tribunal does not correctly carry out the <strong>puesta de manifiesto del expediente<\/strong> (or follows a different route than the one you requested) and that prevents you from submitting arguments, <strong>the conditions of art. 241 bis LGT may be met<\/strong>. In that TEAC decision, the previous resolution is annulled precisely due to indefensi\u00f3n and because it falls under letters <strong>b)<\/strong> and <strong>c)<\/strong> of art. 241 bis.1 LGT.\n<\/p>\n\n\n\n<p class=\"has-2-xl-font-size\">\nHuman translation: if you asked to see the expediente and they didn\u2019t really put it within reach, it\u2019s not that you didn\u2019t want to argue your case. It\u2019s that <strong>you couldn\u2019t<\/strong>.\n<\/p>\n\n\n\n<div style=\"height:22px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img data-opt-id=1263705514  fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1024\/h:576\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-5.jpg\" alt=\"Si no hay acceso real al expediente, la defensa no existe.\" class=\"wp-image-94530\" srcset=\"https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1024\/h:576\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-5.jpg 1024w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:300\/h:169\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-5.jpg 300w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:768\/h:432\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-5.jpg 768w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1536\/h:864\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-5.jpg 1536w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:373\/h:210\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-5.jpg 373w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:245\/h:138\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-5.jpg 245w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:688\/h:387\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-5.jpg 688w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1920\/h:1080\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-5.jpg 1920w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<div style=\"height:22px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-light-background-color has-background\" style=\"text-transform:uppercase\"><strong>SI NO HAY ACCESO REAL AL EXPEDIENTE, LA DEFENSA NO EXISTE. Y ESO SE ATACA CON RECURSO DE ANULACI\u00d3N (241 BIS LGT).<\/strong><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\nIn the resolution we are dealing with, the TEAR itself wrote down a fact that\u2014read slowly\u2014is procedural dynamite: the claimant requested electronic access and did not appear because it was not provided.\n<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#contacta\">CONTACT US\u00bb<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_typical_weak_point_%E2%80%9Cthe_expediente_was_made_available%E2%80%9D%E2%80%A6_but_in_practice_you_couldnt_see_it\"><\/span>The typical weak point: \u201cthe expediente was made available\u201d\u2026 but in practice you couldn\u2019t see it<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p style=\"text-transform:uppercase\">\nThe Tax Administration (and sometimes the economic-administrative tribunals) have a go-to phrase: \u201cse puso de manifiesto el expediente\u201d. It sounds perfect. Formal. Clean.\n<\/p>\n\n\n\n<p>\nThe problem is when that \u201cpuesta de manifiesto\u201d is only on paper. A step that exists in the expediente\u2026 but not in your real life. Because you are in Greece, Switzerland, Germany, or wherever. Because you request electronic access. Because they answer with a refusal or with silence. And the deadline keeps running.\n<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\n\u00abPuesto de manifiesto el expediente de gesti\u00f3n comparece el reclamante solicitando acceso a las mismas por v\u00eda telem\u00e1tica y ante la negativa de la Secretar\u00eda de este Tribunal y reiteraci\u00f3n de la citada puesta de manifiesto, no comparece el interesado para la presentaci\u00f3n de lo que pudiera estimar conveniente para la defensa de su derecho\u00bb.\n<\/p>\n<\/blockquote>\n\n\n\n<p>\nDo you see the clash? On one side: \u201cpuesta de manifiesto\u201d. On the other: \u201cnegativa\u201d to electronic access and \u201cno comparece\u201d. In other words: <strong>the procedure is treated as completed even though your right of defence, in practice, drops to zero.<\/strong>\n<\/p>\n\n\n\n<p class=\"has-2-xl-font-size\">\nAnd that is where a well-prepared <strong>recurso de anulaci\u00f3n<\/strong> does not argue \u201cwhether you are right on the merits\u201d, but something earlier: <strong>that you were unable to submit arguments with full knowledge of the expediente<\/strong>. And that changes the whole board.\n<\/p>\n\n\n\n<p>Also, in cases like this there is another key piece: the TEAR dismisses for a formal reason (late filing of the <strong>recurso de reposici\u00f3n<\/strong>). But if you couldn\u2019t review the expediente, how can you check whether the original notification was valid, whether the deadline really started when they say it did, or whether there <mark style=\"background-color:#e9e0d1\" class=\"has-inline-color\">is a basic error<\/mark>?<\/p>\n\n\n\n<p class=\"has-text-align-right\">\nThis is not paranoia. It\u2019s the first thing anyone would check if they were allowed to see the expediente.\n<\/p>\n\n\n\n<p>\nIn the <strong>recurso de anulaci\u00f3n<\/strong> filing for cases like this, the idea is stated plainly: you request electronic access (even proposing a download link), you request that the deadline to submit arguments is suspended, and you stress that <strong>without the expediente there is no possible defence<\/strong>.\n<\/p>\n\n\n\n<p class=\"has-text-align-right has-xl-font-size\">\nAnd this is not being \u201cpicky\u201d. It is asking for the minimum so you are not fighting blind: to see what is there, what is missing, what was notified, when, how, to whom, and with what guarantees.\n<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_very_realistic_case_Paul_and_the_resolution_that_arrived_before_the_expediente\"><\/span>A very realistic case: Paul and the resolution that arrived before the expediente<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\nPaul (fictitious name) lives outside Spain. His life is set up, his job, his taxes where they should be. And one day he receives\u2014through third parties\u2014a notification of a TEAR resolution. His claim is dismissed, related to <strong>IRPF<\/strong>, involving an amount that, in his case, was around <strong>12.265,23 euros<\/strong>.\n<\/p>\n\n\n\n<p class=\"has-xl-font-size\">\nThe resolution says that the <strong>recurso de reposici\u00f3n<\/strong> was rejected as late. That more than one month had passed. And therefore the act was final and it was \u201cquedaba vedado\u201d to examine it. Very solemn.\n<\/p>\n\n\n\n<p class=\"has-text-align-right\">\nBut Paul had a healthy obsession: \u201cI want to see the expediente\u201d. Because he suspected the real problem was at the beginning: the notification of the tax assessment, the address, the method, the timing. Things you cannot solve with intuition. You solve them with documents.\n<\/p>\n\n\n\n<p>\nHe requested access electronically. He requested it clearly. He repeated it. He offered a simple solution: send a copy or allow online consultation. He even asked for the deadline to submit arguments to be suspended until he could access the expediente.\n<\/p>\n\n\n\n<p>What happened? <mark style=\"background-color:#000000\" class=\"has-inline-color has-white-color\">The resolution arrived\u2026 and he still had no expediente<\/mark>. So the procedure moved forward as if Paul had decided to \u201cskip\u201d submitting arguments. When in reality, he refused to sign a blank cheque. <\/p>\n\n\n\n<p>\nAnd here comes the twist: what Paul wanted with the <strong>recurso de anulaci\u00f3n<\/strong> was not \u201cto win just because\u201d. He wanted something more basic: that the resolution be set aside so he could <strong>see the expediente<\/strong> and submit arguments with all the cards on the table, without indefensi\u00f3n.\n<\/p>\n\n\n\n<p class=\"has-text-align-right\" style=\"text-transform:uppercase\">\nNo drama: he didn\u2019t want a favour. He wanted the expediente. Period.\n<\/p>\n\n\n\n<div style=\"height:22px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-right is-layout-flex wp-container-core-buttons-is-layout-765c4724 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-base-background-color has-background wp-element-button\" href=\"#contacta\">WE HELP YOU FILE THE RECURSO DE ANULACI\u00d3N\u00bb<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_you_can_do_today_if_the_TEAR_dismissed_you_without_letting_you_access_the_expediente\"><\/span>What you can do today if the TEAR dismissed you without letting you access the expediente<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you are in this situation, <strong>THE FIRST THING<\/strong> is not to fall into the mental trap: \u201cthey dismissed it, so it\u2019s over\u201d. Not necessarily. Sometimes what is wrong is not the \u201cmerits\u201d (yet). It\u2019s the path. <\/p>\n\n\n\n<p><mark style=\"background-color:#e9e0d1\" class=\"has-inline-color\">Read the resolution again looking for two things<\/mark>: any mention of \u201cpuesta de manifiesto\u201d and any mention that you requested electronic access and couldn\u2019t appear. If that appears, you already have a very clear thread. <\/p>\n\n\n\n<p class=\"has-2-xl-font-size\"><mark style=\"background-color:#000000\" class=\"has-inline-color has-white-color\">Then<\/mark> put the core point into one simple (but powerful) sentence: <strong>\u201cNo pude formular alegaciones porque no pude acceder al expediente pese a solicitarlo; eso me caus\u00f3 indefensi\u00f3n\u201d.<\/strong> If that sentence is true in your case, there is real legal work to do.<\/p>\n\n\n\n<p>\nIn parallel, organise \u201creal life\u201d proof: where you were, what you requested, how you requested it, what response you received (or silence), and how it impacted your ability to submit arguments. No drama. No novels. Facts.\n<\/p>\n\n\n\n<p>And above all, <mark style=\"background-color:#9c8f7b\" class=\"has-inline-color has-white-color\">WATCH THE DEADLINES<\/mark>. The resolution itself usually reminds you that \u201csin perjuicio del recurso de anulaci\u00f3n\u201d you may file a contentious-administrative claim within two months, and that the <strong>recurso de anulaci\u00f3n<\/strong> has its own specific time limit. Different lanes, different effects.<\/p>\n\n\n\n<p class=\"has-text-align-center\">If this sounds familiar<br>\u2014\u201cthey dismissed me because the recurso was late, but I never saw the expediente to check the original notification\u201d\u2014<br>then your case deserves a serious review. Not to fight for the sake of fighting, but to decide with information. <\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img data-opt-id=830843779  fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1024\/h:576\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-6.jpg\" alt=\"\u00c1lvaro S\u00e1ez tax lawyer\" class=\"wp-image-94537\" srcset=\"https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1024\/h:576\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-6.jpg 1024w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:300\/h:169\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-6.jpg 300w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:768\/h:432\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-6.jpg 768w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1536\/h:864\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-6.jpg 1536w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:373\/h:210\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-6.jpg 373w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:245\/h:138\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-6.jpg 245w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:688\/h:387\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-6.jpg 688w, https:\/\/mlgw227z1iku.i.optimole.com\/cb:LM5n.53bfa\/w:1920\/h:1080\/q:mauto\/f:best\/ig:avif\/https:\/\/saez.law\/wp-content\/uploads\/2026\/01\/Ejecucion-6.jpg 1920w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Puesta_de_manifiesto_electronica_when_the_rules_move_forward_but_practice_doesnt\"><\/span>Puesta de manifiesto electr\u00f3nica: when the rules move forward but practice doesn\u2019t<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\nThere is one detail here that is not minor and is easy to miss if you skim the resolution: <strong>puesta de manifiesto del expediente por v\u00eda electr\u00f3nica<\/strong>.\n<\/p>\n\n\n\n<p class=\"has-text-align-right\">\nIn recent years, the Economic-Administrative Tribunals have been pushing\u2014sometimes clumsily\u2014towards electronic access to case files. On paper, the idea is perfect: if the taxpayer is far away, digital access is provided and everyone wins.\n<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u00abComparece el reclamante solicitando acceso a las mismas por v\u00eda telem\u00e1tica y ante la negativa de la Secretar\u00eda de este Tribunal\u2026\u00bb.<\/p>\n<\/blockquote>\n\n\n\n<p>\nThis sentence, written in black and white in the resolution, is key. It shows two things at once: that the taxpayer <strong>did try to exercise his right<\/strong> and that electronic access <strong>was not provided<\/strong>, despite being requested.\n<\/p>\n\n\n\n<p class=\"has-2-xl-font-size\">\nHere is the real clash: the Administration assumes that by \u201cmaking the expediente available\u201d it has complied, but <strong>if the only viable access was electronic and that access is denied<\/strong>, the right becomes empty.\n<\/p>\n\n\n\n<p>\nIn fact, in this case the logic is straightforward: electronic access to the expediente is requested, the deadline to submit arguments is requested to be suspended until the expediente can be consulted, and the indefensi\u00f3n caused by moving forward without access is expressly flagged.\n<\/p>\n\n\n\n<p>\nThis is not a technological preference or \u201cconvenience\u201d for a foreign taxpayer. It is a direct consequence of how procedures work today. If the Administration promotes electronic channels, <strong>it cannot later ignore their practical limits<\/strong>.\n<\/p>\n\n\n\n<p class=\"has-light-background-color has-background\" style=\"text-transform:uppercase\"><strong>LA PUESTA DE MANIFIESTO ELECTR\u00d3NICA NO ES UN FORMALISMO: SI SE NIEGA, LA INDEFENSI\u00d3N ES EVIDENTE.<\/strong><\/p>\n\n\n\n<p class=\"has-base-color has-text-color has-link-color wp-elements-af4ce5aa779b58d71bc15cb435f97f02\" style=\"text-transform:uppercase\">\nAnd I\u2019m not saying this in the abstract. The Ministry of Finance itself <a href=\"https:\/\/sede.tea.hacienda.gob.es\/TEA\/avisos\/nuevosservicios.html\" target=\"_blank\" rel=\"noopener\">announced on the TEA electronic portal<\/a> that on <strong>15 January 2026<\/strong> the new system went live, highlighting precisely <strong>\u201cla puesta de manifiesto electr\u00f3nica de los expedientes\u201d<\/strong>.\n<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u00ab\u2026entre los que destacan: la puesta de manifiesto electr\u00f3nica de los expedientes\u00bb.<\/p>\n<\/blockquote>\n\n\n\n<p class=\"has-base-color has-text-color has-link-color wp-elements-52f33b8864f349590f8f8cc90d10c87c\">\nAnd that date and shift to electronic processing is not only a website announcement. It is provided for in <strong><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2025-24369\" target=\"_blank\" rel=\"noopener\">Orden HAC\/1361\/2025<\/a>, de 20 de noviembre<\/strong>, published in the BOE, which sets its entry into force on <strong>15 January 2026<\/strong>.\n<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u00abLa presente orden entrar\u00e1 en vigor el 15 de enero de 2026\u00bb. <strong>(Disposici\u00f3n final segunda, Orden HAC\/1361\/2025)<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p>\nWhy does this matter so much? Because the indefensi\u00f3n was <strong>easily avoidable<\/strong>. If there is already (and it is being promoted) a system designed for citizens to access the expediente electronically, denying that access\u2014especially to a non-resident\u2014is not a minor \u201cprocedural detail\u201d. It leaves you without tools.\n<\/p>\n\n\n\n<p class=\"has-2-xl-font-size\">\nHere is the clash again: the Administration assumes it has complied by \u201cmaking the expediente available\u201d, but <strong>if the only viable access is electronic and it is denied<\/strong>, the right becomes empty.\n<\/p>\n\n\n\n<p class=\"has-text-align-right\" style=\"text-transform:uppercase\">Put simply: either there is real electronic access, <br>or there is no effective puesta de manifiesto at all. <\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Contacta\"><\/span>Contacta<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\nIf you are a non-resident and you have been notified of a TEAR resolution dismissing your case without letting you access the expediente electronically, the feeling is very familiar: helplessness and urgency at the same time. A bad combination.\n<\/p>\n\n\n\n<p>If you want, we can review it properly: what the resolution really says, what trace exists of your access request, and <mark style=\"background-color:#e9e0d1\" class=\"has-inline-color\">whether a <strong>recurso de anulaci\u00f3n under art. 241 bis LGT<\/strong> fits your case<\/mark>. And from there, we choose the next step\u2014without unrealistic promises.<\/p>\n\n\n\n<p class=\"has-2-xl-font-size\">\nShall we review it the right way, with the expediente on the table and without flying blind?\n<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" id=\"contacta\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-light-background-color has-background has-3-xl-font-size\">Get help from an expert tax attorney \u2014 <strong>FILL OUT THE FORM AND CONTACT US<\/strong> \u2b07\ufe0f<\/p>\n\n\n<script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof 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gform.doHook(\"filter\",o,arguments)},removeAction:function(o,r){gform.removeHook(\"action\",o,r)},removeFilter:function(o,r,e){gform.removeHook(\"filter\",o,r,e)},addHook:function(o,r,e,t,n){null==gform.hooks[o][r]&&(gform.hooks[o][r]=[]);var d=gform.hooks[o][r];null==n&&(n=r+\"_\"+d.length),gform.hooks[o][r].push({tag:n,callable:e,priority:t=null==t?10:t})},doHook:function(r,o,e){var t;if(e=Array.prototype.slice.call(e,1),null!=gform.hooks[r][o]&&((o=gform.hooks[r][o]).sort(function(o,r){return o.priority-r.priority}),o.forEach(function(o){\"function\"!=typeof(t=o.callable)&&(t=window[t]),\"action\"==r?t.apply(null,e):e[0]=t.apply(null,e)})),\"filter\"==r)return e[0]},removeHook:function(o,r,t,n){var e;null!=gform.hooks[o][r]&&(e=(e=gform.hooks[o][r]).filter(function(o,r,e){return!!(null!=n&&n!=o.tag||null!=t&&t!=o.priority)}),gform.hooks[o][r]=e)}});\n<\/script>\n\n                <div class='gf_browser_gecko gform_wrapper gravity-theme gform-theme--no-framework' 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RESPONSABLE: SAEZ.LAW, S.L.U. FINALIDAD: Env\u00edo de informaci\u00f3n al interesado. LEGITIMACI\u00d3N: Consentimiento del interesado. DESTINATARIOS: Los datos facilitados no ser\u00e1n cedidos ni transferidos a terceros, salvo obligaci\u00f3n legal. DERECHOS: Acceso, rectificaci\u00f3n, supresi\u00f3n, oposici\u00f3n, limitaci\u00f3n al tratamiento, portabilidad y derecho a no ser objeto de decisiones individuales automatizadas. INFORMACI\u00d3N ADICIONAL: Puede consultar nuestra pol\u00edtica de privacidad en el siguiente enlace: <a href=\"https:\/\/saez.law\/aviso-legal\/\">saez.law\/aviso-legal<\/a>.<\/p><\/label><input type='hidden' name='input_5.2' value='Acepto la pol\u00edtica de privacidad. &lt;br&gt;&lt;\/br&gt;  &lt;p style=&quot;font-size: 7pt;&quot;&gt;Informaci\u00f3n de protecci\u00f3n de datos de primera capa. RESPONSABLE: SAEZ.LAW, S.L.U. FINALIDAD: Env\u00edo de informaci\u00f3n al interesado. LEGITIMACI\u00d3N: Consentimiento del interesado. DESTINATARIOS: Los datos facilitados no ser\u00e1n cedidos ni transferidos a terceros, salvo obligaci\u00f3n legal. DERECHOS: Acceso, rectificaci\u00f3n, supresi\u00f3n, oposici\u00f3n, limitaci\u00f3n al tratamiento, portabilidad y derecho a no ser objeto de decisiones individuales automatizadas. 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       } else {            triggerPostRender();        }    } );} );\n<\/script>\n\n\n\n<p><strong><mark style=\"background-color:#e9e0d1\" class=\"has-inline-color\">Why fill out the form<\/mark> and contact with us?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Because <strong>we want to help you<\/strong> and <mark style=\"background-color:#e9e0d1\" class=\"has-inline-color\">file an appeal for annulment<\/mark>.<\/li>\n\n\n\n<li>Because <strong>only you<\/strong> can give us your contact details.<\/li>\n\n\n\n<li>Because <strong>we will treat<\/strong> your name, phone, and email <strong>with care and respect<\/strong>.<\/li>\n\n\n\n<li>Because <strong>this is how we can<\/strong> <strong>help you<\/strong> <mark style=\"background-color:#e9e0d1\" class=\"has-inline-color\">defend yourself against Spain\u2019s AEAT<\/mark>.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>You receive a TEAR resolution. You are outside Spain. You try to access the expediente to understand what the hell happened\u2026 and you can\u2019t. And even so, they dismiss your claim. This is not \u201cbad luck\u201d. This smells like indefensi\u00f3n. Quick question:how are you supposed to appeal if they don\u2019t let you see the expediente?&hellip;<\/p>\n<p class=\"more\"><a class=\"more-link\" href=\"https:\/\/saez.law\/en\/post\/recurso-de-anulacion-tear-no-access-expediente\/\">Continue reading <span class=\"screen-reader-text\">TEAR Annulment Appeal Spain: No Access to Expediente<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":94549,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[192],"tags":[],"class_list":["post-94507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-post","entry"],"_links":{"self":[{"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/posts\/94507","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/comments?post=94507"}],"version-history":[{"count":5,"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/posts\/94507\/revisions"}],"predecessor-version":[{"id":94857,"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/posts\/94507\/revisions\/94857"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/media\/94549"}],"wp:attachment":[{"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/media?parent=94507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/categories?post=94507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/saez.law\/en\/wp-json\/wp\/v2\/tags?post=94507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}