Skip to content
V1151-22 ·25 May 2022 ·consulta-vinculante Medium impact
Tax

Extraordinary appeal for review does not allow for the correction of legal errors or assessment of evidence

An interested party consulted regarding the filing of an extraordinary appeal for review following a settlement of Inheritance and Gift Tax. The DGT clarifies that this appeal is exceptional in nature and cannot be used to reopen settled debates or correct legal criteria.

In 6 key points

Lifecycle

2022-05-25PublishedPublished 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