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V2487-19 ·17 September 2019 ·consulta-vinculante Medium impact
Tax

IBI statute of limitations depends on interrupting acts within four years of accrual

A property owner inquired whether the IBI for 2014 and 2015 had expired, given that the determination of cadastral values was notified years later. The DGT clarifies that cadastral proceedings involving knowledge of a co-owner interrupt the statute of limitations for all liable parties.

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2019-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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