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V3103-20 ·16 October 2020 ·consulta-vinculante Medium impact
Tax

Commencement of an absolute nullity proceeding does not result in the loss of penalty reductions

A query was raised regarding whether initiating a special review procedure for absolute nullity results in the loss of reductions for settlement or prompt payment. The DGT ruled that this procedure is not considered an appeal or claim for the purposes of losing such reductions.

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2020-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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