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V0784-18 ·21 March 2018 ·consulta-vinculante Medium impact
Tax

Lack of domicile in an appeal for reversal may lead to its dismissal if not rectified

A query is made as to whether the domicile is an essential datum for the admission of an appeal for reversal for processing. The DGT indicates that the domicile is a necessary requirement in the initiating document and its absence requires rectification.

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2018-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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