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V2385-23 ·5 September 2023 ·consulta-vinculante Medium impact
Tax

Rectification of self-assessment may be requested if an advance payment operation is not completed

The taxpayer asks how to recover tax paid via an advance payment if the sale of fluorinated gases does not materialise. The DGT indicates that if the self-assessment is detrimental to their interests, they may request its rectification.

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2023-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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