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V0414-19 ·27 February 2019 ·consulta-vinculante Medium impact
Tax

Review procedures for final tax assessments

The taxpayer asks whether it is possible to judicially appeal Income Tax (IRPF) assessments that have become final after failing to be appealed within the statutory deadlines. The Directorate General for Taxes (DGT) explains that, since the deadlines for administrative appeals and economic-administrative claims have expired, only special review procedures remain available.

In 6 key points

How it affects those involved

This limits the ability of taxpayers to challenge tax assessments once the standard administrative and judicial appeal periods have lapsed, restricting recourse to specific grounds such as nullity or the discovery of new evidence.

Lifecycle

2019-02-27PublishedPublished 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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