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V0472-19 ·7 March 2019 ·consulta-vinculante Medium impact
Tax

The time limit for self-assessment rectification procedures begins from the date of registration

A query was raised regarding when the time limit to resolve a self-assessment rectification procedure begins if the application is submitted after the self-assessment has been filed but before the submission deadline expires. The DGT clarifies that the period for resolution starts from the date the application is entered into the registry of the competent body.

In 6 key points

Lifecycle

2019-03-07PublishedPublished 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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