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V2904-16 ·23 June 2016 ·consulta-vinculante Medium impact
Tax

Notification of a decision annulling a tax assessment restarts the four-year statute of limitations

A query was raised regarding the Administration's timeframe for issuing a new tax assessment and whether the annulment of a previous one interrupts the statute of limitations. The DGT ruled that the notification of the decision annulling the assessment triggers a new four-year period.

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2016-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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