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V2410-19 ·12 September 2019 ·consulta-vinculante Medium impact
Tax

Limited verification procedures interrupt the statute of limitations for tax debts

A query was raised regarding whether actions taken during a limited verification procedure interrupt the statute of limitations for the Administration's right to determine tax liability. The Directorate General of Taxes (DGT) confirmed that they do, as such actions interrupt the limitation period.

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2019-09-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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