Skip to content
V3713-16 ·5 September 2016 ·consulta-vinculante Medium impact
Tax

Rectification of previous years' tax returns is not permitted due to statute of limitations

A taxpayer inquired whether they could deduct facade renovation expenses incurred in 2009, 2010, and 2011 through amended tax returns following the receipt of a subsidy. The Directorate General of Taxes (DGT) ruled that this is not possible as the right to claim a refund has expired under the statute of limitations.

In 6 key points

Lifecycle

2016-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact