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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.
Cuestión planteada 1º.- La Administración gestora ¿está obligada a rectificar de oficio cualquier error que hay podido cometer en otras liquidaciones similares que haya practicado a otros contribuyentes de similares características?.
La eficacia de las resoluciones se limita a los interesados notificados. No obstante, la Administración queda vinculada si existe doctrina reiterada del Tribunal Económico-Administrativo Central o criterios establecidos en recursos extraordinarios de alzada para la unificación de criterio. Respecto a la rectificación, dependerá de si el error es de hecho (procedimiento de rectificación de errores) o de derecho (nulidad, lesividad o revocación).
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