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The applicant asks whether citizens may lodge an appeal for the unification of criteria or urge the Administration to do so, and regarding the competence to interpret the rectification of cadastral discrepancies. The DGT rules that this appeal is exclusive to the Administration and that matters concerning the Cadastre do not fall within its jurisdiction.
This ruling clarifies that the unification of criteria is an internal administrative mechanism, preventing private individuals from using it to challenge conflicting interpretations.
The tax team reviews your specific situation.
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