3 years is nothing! I submitted an on-line claim (5%) to my Hacienda in October 2008. Rejected, so had my abogado appeal to the Regional Higher Court of Palma de Mallorca. Rejected. I requested sight of pleadings and was promptly refused.
Finally, I secured the services of a Procurador in Madrid in May 2010 and my abogado re-appealed to the Supreme Court of Madrid on 26 June 2013. Surprise surprise, case rejected.
There are 100’s of potential claimants. If all won their respective cases, the government would be liable for a considerable disbursement and at this juncture they have little wish to do that!
My claim is a paltry 30K euros. I have been quietly advised to forget, write it off and not pursue any further…