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The consultant asks whether the administration must accept an incomplete self-declaration and grant a 10-day period to submit missing documents. The DGT responds that assessing the sufficiency of evidence is exclusively within the competence of the managing administration.
Question raised: Whether, based on Article 68 of Law 39/2015 of October 1 on common administrative procedure, in the event that any document to be attached to the self-assessment is missing, the Administration would have to admit the receipt of those submitted and grant a period of 10 days to provide those that are missing.
In tax proceedings, the rules regarding means and assessment of evidence of the Civil Code and the Law of Civil Procedure apply. Foreign public documents are considered public documents if they meet the requirements of international treaties or, failing that, if they comply with the rules of their country of origin and bear legalization or an apostille. Notwithstanding, the assessment of the sufficiency of these means of evidence is the exclusive competence of the managing tax administration.
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