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A query was made regarding the final business day to file an appeal for reversal against an IIVTNU assessment notified on 2 April 2020, in light of extensions caused by COVID-19. The DGT has determined that the one-month period begins to run from 1 June 2020.
Cuestión planteada ¿Cuál sería el último día hábil para interponer recurso de reposición contra dicha liquidación, teniendo en cuenta las sucesivas prórrogas de la suspensión de los plazos para interponer recursos de reposición?
Debido a las sucesivas medidas de suspensión de plazos por el estado de alarma, el cómputo para interponer recursos de reposición en el ámbito de las Haciendas Locales se trasladó al 30 de mayo de 2020. Por tanto, para una notificación realizada el 2 de abril de 2020, el plazo de un mes para recurrir empieza a contar desde el día siguiente hábil al 30 de mayo, es decir, desde el 1 de junio de 2020.
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