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V1110-18 ·27 April 2018 ·consulta-vinculante Medium impact
Tax

Tax administration has exclusive competence to assess evidence sufficiency

The consultant asks whether the administration must accept an incomplete self-declaration and grant a 10-day period to submit missing documents. The DGT responds that assessing the sufficiency of evidence is exclusively within the competence of the managing administration.

In 6 key points

Lifecycle

2018-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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