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V0002-18 8 January 2018 · SG de Tributos Criterion in force
OTRO · doctrina reiterada

The Administration is bound to rectify errors where repeated doctrine or unification criteria exist

A query was raised regarding whether the Administration must ex officio rectify errors made in similar assessments applied to other taxpayers. The Directorate General of Taxes (DGT) responds that the effectiveness of a resolution applies to the notified interested parties, unless there is repeated doctrine from the Central Economic-Administrative Tribunal or unification appeal criteria that are binding upon the Administration.

The question raised

1st.- Is the managing Administration obliged to ex officio rectify any error it may have committed in other similar assessments carried out for other taxpayers with similar characteristics?

The DGT's ruling

The effectiveness of the rulings is limited to the notified interested parties. However, the Administration is bound if there is repeated doctrine from the Central Economic-Administrative Tribunal or criteria established in extraordinary appeals for the unification of criteria. Regarding rectification, it will depend on whether the error is one of fact (error rectification procedure) or of law (nullity, harm, or revocation).

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