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V1045-21 ·21 April 2021 ·consulta-vinculante Medium impact
Tax

Deadline for filing an appeal for reversal against the IIVTNU starts from 1 June 2020

A query was made regarding the final business day to file an appeal for reversal against an IIVTNU assessment notified on 2 April 2020, in light of extensions caused by COVID-19. The DGT has determined that the one-month period begins to run from 1 June 2020.

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2021-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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