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V1150-15 14 April 2015 · SG de Tributos Criterion in force
IRPF · prescripción

The exceptional provision of Law 26/2014 does not interrupt tax prescription

The DGT confirms that the foreign pensions regularization provision in Law 26/2014 does not alter the rules on prescription interruption for tax assessment or collection.

The question raised

Whether the single additional provision of Law 26/2014, of November 27, which amends Law 35/2006, of November 28, on Personal Income Tax, the consolidated text of the Non-Resident Income Tax Law, approved by Royal Legislative Decree 5/2004, of March 5, and other tax regulations, establishes a new form of interruption of the statute of limitations distinct from that provided in Article 68.1.a) and 2.a)

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