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V2513-23 ·18 September 2023 ·consulta-vinculante Medium impact
Tax

Authorities may request documentation for expired balances if they affect non-expired periods

A taxpayer inquired whether the Tax Agency can demand supporting documents for opening accounting balances from 2018. The DGT ruled that the Administration may request such documentation even if it pertains to expired fiscal years, provided it is necessary to verify tax obligations that have not yet expired.

In 6 key points

How it affects those involved

Taxpayers must be aware that even if certain fiscal years are time-barred, documentation from those years may still be required if it is essential for the verification of current, non-expired tax liabilities.

Lifecycle

2023-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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