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V2028-16 ·11 May 2016 ·consulta-vinculante Medium impact
Tax

DGT does not determine whether to file appeals or review proceedings

A taxpayer has enquired whether they may file an extraordinary appeal by providing accounting documentation and request a refund of undue payments for the 2011 and 2012 financial years. The DGT provides information regarding the review proceedings regulated under the General Tax Law but clarifies that it lacks the competence to decide whether filing such proceedings is appropriate.

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2016-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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