Skip to content
V1021-14 ·10 April 2014 ·consulta-vinculante Medium impact
Tax

Extension of an appeal due to late resolution is exempt from fees, but positive silence is not

A query was raised regarding whether the fee exemption for appealing negative administrative silence also applies to the extension of appeals due to late resolutions or to appeals against positive silence. The DGT has determined that while extensions are exempt, positive silence is not.

In 6 key points

How it affects those involved

This ruling clarifies the scope of fee exemptions in administrative appeals, distinguishing between delays in resolution and the legal effects of positive silence.

Lifecycle

2014-04-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact