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V0847-15 ·17 March 2015 ·consulta-vinculante Medium impact
Tax

The filing of Form 390 VAT interrupts the statute of limitations of the Administration's right

A query is made as to whether the submission of the annual VAT summary return (Form 390) interrupts the statute of limitations for the Administration to determine the tax liability. The DGT responds in the affirmative, based on the doctrine of the Supreme Court.

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2015-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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