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V2437-23 ·7 September 2023 ·consulta-vinculante Medium impact
Tax

Plazo for notifying a resolution after retroactive actions counted from notification of annulment

The DGT clarifies that the period for issuing a new resolution when judicial or economic-administrative orders reverse actions is the remaining time within the six-month limit set by the Tax Law, starting from the notification of the annulment to the competent authority.

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2023-09-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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