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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.
Cuestión planteada Alcance de la prescripción, es decir, si como consecuencia de la comprobación se abre un nuevo periodo de prescripción para los conceptos de la declaración del IRPF/2012 no revisados.
Cualquier acción de la Administración tributaria realizada con conocimiento formal del obligado y conducente a la comprobación o liquidación de la obligación tributaria interrumpe el plazo de prescripción. Una vez producida la interrupción, se iniciará de nuevo el cómputo del plazo de prescripción. En este caso, el requerimiento notificado interrumpe tanto el derecho a practicar la liquidación como el derecho a imponer sanciones.
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