Este articulo expone la revocacion administrativa de actos tributarios en el ordenamiento juridico espanol, el recorrido y razonamientos doctrinales que han sustentado la consolidacion de la revision en materia fiscal en el pais iberico, asi como el soporte jurisprudencial y legal comunitario e interno que ha permitido formalizar una practica, que con antelacion a la aparicion de la reforma ya era interpretada como una via eficaz de reduccion de la alta litigiosidad que se presenta en el ambito tributario en Espana. El nivel de desarrollo de la revocacion se analiza en detalle, asi como tambien los presupuestos, actores, limites y procedimiento. This article shows the administrative Revocation of tributary acts in the Spanish legal system, doctrinal arguments and the route that have supported the consolidation of review in tax matters in the Iberian Country, as well as jurisprudence and legal support in the internal and EU community levels has allowed to formalize a practice that in advance to the appearance of the reform, was already interpreted as an effective way of reducing the high litigation that occurs in the Tributary Scope in Spain. The level of development of the revocation is analyzed in detail, as well as its requirements, actors, limits and procedure.