DOI: 10.53136/979125994243218
Pages: 249-254
Publication date: October 2021
Publisher: Aracne
This commentary seeks to summarise the state of the question in Spanish case-law in the face of a
problem aroused by the delay in the entry into force of certain aspects of Law 39/2015 on administrative
procedure as well as the current regulation of electronic offset by persons who are obliged to relate
electronically to the Administration in general, as well as the application thereof carried out by various Public
Administrations in particular, and their impact on citizens' rights, more specifically on the right to offset in the
administrative procedure.
