Revisamos el plazo de alegaciones.

Revisamos is the 1st person plural form of revisar — so it means we review, we are reviewing, or we reviewed, depending on context.

This form matches nosotros:

• (Nosotros) revisamos = we review / we reviewed

So the subject is understood even though nosotros is not written.

Yes. Revisamos is one of those Spanish forms that can be ambiguous on its own.

It can be:

• present: we review / we are reviewing
• preterite: we reviewed

Only context tells you which one is meant.

For example:

• Hoy revisamos el plazo de alegaciones. = probably Today we review / are reviewing...
• Ayer revisamos el plazo de alegaciones. = clearly Yesterday we reviewed...

Spanish often drops subject pronouns because the verb ending already shows who is doing the action.

So:

• Revisamos el plazo de alegaciones
  means the same as
• Nosotros revisamos el plazo de alegaciones

Adding nosotros would usually give:

• extra emphasis
• contrast with someone else
• clearer focus on we

In normal Spanish, leaving it out sounds natural.

Plazo usually means a time limit, deadline, or period allowed for something.

In administrative or legal Spanish, it often refers to the official period during which an action can be taken.

Examples:

• plazo de inscripción = registration period
• plazo de solicitud = application period
• plazo de alegaciones = period for submitting objections/comments/representations

Also, plazo is masculine, which is why the sentence has el plazo.

Because plazo is a masculine noun in Spanish.

So it takes:

• el plazo
• un plazo
• este plazo

This is something learners usually just need to memorize with the noun.

Here, de alegaciones describes what kind of plazo it is.

So:

• el plazo = the period / deadline
• de alegaciones = for allegations/objections/comments/representations

In more natural English for this kind of official phrase, it often means something like:

• the objections period
• the period for submitting representations
• the deadline for filing objections/comments

So de is linking the two nouns, like deadline for X or period for X.

Because in Spanish, after de, a noun often appears without an article when it names a type, purpose, or category.

So:

• plazo de alegaciones means roughly
• period for objections / representations

This is a general label, not a reference to specific objections already mentioned.

Compare:

• plazo de alegaciones = objections period / period for submitting objections
• plazo de las alegaciones = the period related to the specific objections already known in context

So the version without the article is the normal one in official set phrases.

Not always — and this is an important false-friend warning.

Although alegaciones looks like allegations, in legal or administrative Spanish it often means:

• statements
• representations
• objections
• arguments submitted in response
• comments filed in a procedure

English allegations usually means accusations, which is often too narrow or misleading here.

So in this sentence, alegaciones probably does not mean accusations. It is more likely referring to formal submissions made during an official process.

Yes, you could, and it would be understandable.

• plazo de alegaciones is very common in formal administrative/legal Spanish
• plazo para alegaciones is also possible and may feel a bit more transparent to learners because para clearly means for

In many official contexts, though, plazo de alegaciones sounds more standard and fixed.

Usually, no — not as the standard form.

If you want to say let’s review, standard Spanish normally uses:

• Revisemos el plazo de alegaciones.

That is the 1st person plural subjunctive, which is the usual way to express let’s + verb.

So:

• revisamos = we review / we reviewed
• revisemos = let’s review

In some conversational situations, the present tense can sound like a suggestion, but if you want the clearest textbook equivalent of let’s review, use revisemos.

Because Spanish allows more flexibility in word order than English, especially when the subject is omitted.

Since nosotros is not stated, starting with the verb is completely normal:

• Revisamos el plazo de alegaciones.

This is a very natural structure in Spanish.

If you included the subject, you could say:

• Nosotros revisamos el plazo de alegaciones.

But that would usually sound more emphatic than necessary.