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V0826-22 ·19 April 2022 ·consulta-vinculante Medium impact
Tax

Public complaints do not permit requests for self-assessment rectification nor grant status as an interested party

A query was raised regarding whether a public complaint allows for the request of a self-assessment rectification and what rights the complainant holds. The DGT ruled that the complainant cannot request rectification and has no right to be informed or to appeal the proceedings.

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2022-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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