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V0414-19 27 February 2019 · SG de Tributos Criterion in force
IRPF · actos firmes

Review procedures for final tax assessments

The taxpayer asks whether it is possible to judicially appeal Income Tax (IRPF) assessments that have become final after failing to be appealed within the statutory deadlines. The Directorate General for Taxes (DGT) explains that, since the deadlines for administrative appeals and economic-administrative claims have expired, only special review procedures remain available.

The question raised

Is it possible to file a judicial claim against the aforementioned assessments?

The DGT's ruling

As the time limits for the appeal for reversal or the economic-administrative claim have expired, the acts are final. In this case, review is only possible through special procedures such as nullity by operation of law, revocation, rectification of errors, or the extraordinary appeal for review under the specific provisions of the General Tax Law.

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