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V2657-16 ·14 June 2016 ·consulta-vinculante Medium impact
Tax

Deadlines for voidness by operation of law and rectification of errors are independent and cannot be combined

A query was raised regarding whether the resolution deadlines for a request for voidness by operation of law and a request for rectification of errors could be affected by one another if submitted in the same document. The DGT ruled that the deadlines are independent and cannot be merged.

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2016-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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