Skip to content
V0011-17 ·3 January 2017 ·consulta-vinculante Medium impact
Tax

The period for requesting a contradictory expert appraisal begins upon notification of the claim resolution

A query was made regarding when the one-month period to initiate a contradictory expert appraisal begins if that right has been reserved. The Directorate General of Taxes (DGT) clarifies that the period starts from the notification of the resolution of the prior economic-administrative claim.

In 6 key points

How it affects those involved

This clarifies the procedural timeline for taxpayers wishing to challenge tax assessments through expert appraisal, ensuring they meet strict statutory deadlines following the administrative resolution.

Lifecycle

2017-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact