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V1996-23 ·10 July 2023 ·consulta-vinculante Medium impact
Tax

Notification by appearance is carried out via BOE announcement without a publication deadline

A query was made regarding the procedure and timeframes for notification by appearance when it is not possible to notify the interested party. The DGT clarifies that the regulations do not establish a specific deadline or date for making such a publication in the Official State Gazette (BOE).

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2023-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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