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V0002-18 ·8 January 2018 ·consulta-vinculante Medium impact
Tax

The Administration is bound to rectify errors where repeated doctrine or unification criteria exist

A query was raised regarding whether the Administration must ex officio rectify errors made in similar assessments applied to other taxpayers. The Directorate General of Taxes (DGT) responds that the effectiveness of a resolution applies to the notified interested parties, unless there is repeated doctrine from the Central Economic-Administrative Tribunal or unification appeal criteria that are binding upon the Administration.

In 6 key points

How it affects those involved

This ruling clarifies the limits of administrative self-correction, establishing that while resolutions are generally binding only for the specific parties involved, established legal doctrine or unification criteria create a mandatory obligation for the Administration to correct similar errors in other cases.

Lifecycle

2018-01-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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