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V1674-15 ·28 May 2015 ·consulta-vinculante Medium impact
Tax

Tax assessments are executive and effective acts enjoying a presumption of validity

A company inquired whether it should update the purchase value of certain properties based on a tax assessment resulting from an inspection that is currently under appeal. The Directorate General for Taxes (DGT) responded that the assessment is a resolutory, effective, and executive administrative act that is presumed to be valid.

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2015-05-28PublishedPublished 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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