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V0011-17 3 January 2017 · SG de Tributos Criterion in force
OTRO · tasación pericial contradictoria

The period for requesting a contradictory expert appraisal begins upon notification of the claim resolution

A query was made regarding when the one-month period to initiate a contradictory expert appraisal begins if that right has been reserved. The Directorate General of Taxes (DGT) clarifies that the period starts from the notification of the resolution of the prior economic-administrative claim.

The question raised

In the event of a reservation of the right to promote a contradictory expert appraisal, from when is the one-month period referred to in article 135.1, second paragraph of Law 58/2003, of December 17, General Tax Law (BOE of December 18), hereinafter LGT, computed?

The DGT's ruling

The one-month period for the contradictory expert appraisal is counted from the notification of the resolution of the economic-administrative appeal upon which the reservation was exercised. If the interested party files a contentious-administrative appeal, the contradictory expert appraisal procedure must be suspended from the moment it is communicated to the Tax Administration.

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