The extraordinary appeal for review is an extraordinary means of challenging, through administrative channels provided for in the administrative law of Spain, against final administrative acts, which is filed before the same body that issued them in certain cases. It is regulated in articles 113, 125 and 126 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations.[1][2]​.

The extraordinary appeal for review may be filed when any of the following circumstances occur:

Through this appeal, the reasons for the illegality of the act that could have been deduced at the time through the filing of ordinary appeals cannot be alleged, as this would undermine the finality of the administrative acts (Supreme Court Ruling of 4/26/2004), but the filing is compatible with the contentious-administrative appeals that were active against the same administrative act.

In accordance with article 125 of the LPAC, the appeal will be filed, when it concerns the first cause of the previous section, within a period of four years following the date of notification of the contested resolution. In other cases, the period will be three months from the date of knowledge of the documents or from the date when the court ruling became final.

In accordance with article 126 of the LPAC, the body competent to resolve the appeal may agree with reasons to reject it for processing, without the need to obtain an opinion from the Council of State "Council of State (Spain)") or advisory body of the autonomous community, when it is not based on any of the legally established causes for filing the appeal.

The body responsible for hearing the extraordinary appeal for review must rule not only on the admissibility of the appeal, but also, where appropriate, on the substance of the issue resolved by the contested act. Once the period of three months has elapsed since the filing of the extraordinary appeal for review without the resolution having been issued and notified, it will be deemed to have been rejected, and the contentious-administrative jurisdictional route will be expedited.