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V0376-18 14 February 2018 · SG de Tributos Criterion in force
IRPF · prescripción

An AEAT request interrupts the statute of limitations and restarts the period for assessment

The taxpayer asks whether a request from the AEAT regarding 2012 income tax opens a new limitation period for the unreviewed items. The DGT responds that such a request interrupts the statute of limitations and the new period begins from the date of its notification.

The question raised

Scope of the statute of limitations, i.e., whether as a consequence of the verification a new statute of limitations period opens for the concepts of the 2012 Personal Income Tax return that have not been reviewed.

The DGT's ruling

Any action taken by the Tax Administration with the formal knowledge of the obligated party and leading to the verification or assessment of the tax obligation interrupts the statute of limitations. Once the interruption has occurred, the calculation of the statute of limitations period shall restart. In this case, the notified requirement interrupts both the right to perform the assessment and the right to impose penalties.

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