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V1994-20 ·17 June 2020 ·consulta-vinculante Medium impact
Tax

Proof of harm to legitimate interests required to request rectification of a self-assessment

A taxpayer has enquired about the requirements for rectifying a self-assessment. The DGT explains that to initiate this procedure, it is essential to prove that the previous self-assessment has harmed the taxpayer's legitimate interests.

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2020-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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