According to Law 7/2019, of 8 February, on the environmental and economic sustainability of the island of Formentera, the serious administrative infringements established in Article 16 are governed by the time limits and under the conditions set out in Article 30 of Law 40/2015, of 1 October, on the legal regime of the public sector. This means that the Administration has a period of two years from the commission of the infringement to initiate sanctioning proceedings.
Pursuant to Article 85 of Law 39/2015, the submission of allegations excludes the application of the discount for acknowledgment of liability. In turn, voluntary payment with a reduction entails acceptance of the facts imputed and waiver of the right to submit allegations or lodge administrative appeals, without prejudice to bringing an action before the contentious-administrative courts.