A resolution It can be a decree, a decision or a failure issued by a certain authority. According to their source and scope, resolutions can be qualified in different ways.

Administrative resolutionA administrative resolution, in this sense, is a order what does the responsible for a public service. It is a rule whose scope is limited to the context of the service in question and whose compliance is mandatory. For instance: “The concession of the service will be made official through an administrative resolution”, “The Supreme Court warned that new taxes cannot be set through an administrative resolution”, “The leader is working on the design of an administrative resolution that sets the scope of the agreement”.

Experts point out that administrative resolutions are dictated so that public services fulfill the functions that are stipulated through the legislation. What the administrative resolution does is to detail, develop or complement what is established by the law.

In addition to all the above, we have to highlight another important series of aspects regarding administrative decisions, among which are the following:
-They are usually made up of three different parts: the expository, which establishes what the “problem” is; the considerative one, which analyzes the aforementioned problem in question; and finally the operative one, which comes to record the solution that has been agreed.
-The competence to carry out the process of issuing the resolution is held by the person who, legally, has attributed the aforementioned competence over the right that is claimed or over the decision that must proceed to be adopted.
– The law is the one that determines certain terms, specific or general according to the case, to dictate the pertinent administrative resolution. Deadlines that, as it cannot be otherwise, must be absolutely respected.
-It is established that it is fundamental and necessary that in the document that concerns us the decision or solution of all the questions that are raised by the interested parties and those that, as a consequence, emanate from them, be carried out.
-There are administrative resolutions of a particular nature that, according to the existing legislation in Spain, have to comply with a maximum inescapable. Which one? It is considered that it is essential that, under no circumstances, they violate what is established in a general provision, even if they have an identical rank or even greater. And that is how it appears in Law 30/1992, of November 26, on the Legal Regime of Public Administrations.

The importance of administrative decisions lies in their flexibility. These resolutions present information updated and specific that are not part of the text of the law.

It should be noted that administrative resolutions are complementary to the laws, articulating with them but never contradicting them. The agency in charge of collecting taxes in a country It can issue administrative resolutions to establish how the affidavits corresponding to a certain rate should be made, to cite one possibility, although they cannot create a new tax since that is beyond its scope.