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The DGT clarifies how administrative periods should be calculated depending on whether they are measured in working days, natural days, months, or years.
Cuestión planteada
Si el plazo es por días hábiles, el cómputo comienza el primer día hábil siguiente a la notificación. Si el plazo es por días naturales, meses o años, el cómputo se inicia el día siguiente a la notificación o publicación, sin que afecte al inicio el hecho de que dicho día sea inhábil.
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