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V2588-21 ·22 October 2021 ·consulta-vinculante Medium impact
Tax

Rectification procedure is not a review procedure

The consultant asks whether they can submit a new rectification of their IRPF self-declaration after a rejection, based on a ruling. The DGT responds that the rectification procedure is not a review procedure.

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2021-10-22PublishedPublished 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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