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V0376-18 ·14 February 2018 ·consulta-vinculante Medium impact
Tax

An AEAT request interrupts the statute of limitations and restarts the period for assessment

The taxpayer asks whether a request from the AEAT regarding 2012 income tax opens a new limitation period for the unreviewed items. The DGT responds that such a request interrupts the statute of limitations and the new period begins from the date of its notification.

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2018-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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