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V2429-17 ·28 September 2017 ·consulta-vinculante Medium impact
Tax

Tax assessments based on false third-party data may be challenged via administrative appeals

A taxpayer has enquired about how to express disagreement with tax assessments initiated during the enforcement stage when data provided by third parties is false. The Directorate General of Taxes (DGT) indicates that administrative review mechanisms and specific appeals are available for such cases.

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2017-09-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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