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V1150-15 ·14 April 2015 ·consulta-vinculante Medium impact
Tax

The exceptional provision of Law 26/2014 does not interrupt tax prescription

The DGT confirms that the foreign pensions regularization provision in Law 26/2014 does not alter the rules on prescription interruption for tax assessment or collection.

In 6 key points

How it affects those involved

No impact on the rules governing the interruption of tax prescription for debt assessment or enforcement.

Lifecycle

2015-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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