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V0472-19 7 March 2019 · SG de Tributos Criterion in force
OTRO · rectificación de autoliquidación

The time limit for self-assessment rectification procedures begins from the date of registration

A query was raised regarding when the time limit to resolve a self-assessment rectification procedure begins if the application is submitted after the self-assessment has been filed but before the submission deadline expires. The DGT clarifies that the period for resolution starts from the date the application is entered into the registry of the competent body.

The DGT's ruling

The period for resolving the self-assessment rectification procedure begins to accrue from the date on which the document was entered into the registry of the competent body for its processing. This is based on Article 104.1.b) of the General Tax Law for procedures initiated at the request of the interested party.

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