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V1151-22 25 May 2022 · SG de Tributos Criterion in force
ISD · recurso extraordinario de revisión

Extraordinary appeal for review does not allow for the correction of legal errors or assessment of evidence

An interested party consulted regarding the filing of an extraordinary appeal for review following a settlement of Inheritance and Gift Tax. The DGT clarifies that this appeal is exceptional in nature and cannot be used to reopen settled debates or correct legal criteria.

The question raised

A response or clarification is requested regarding the filing of the extraordinary motion for review. Specifically, a response is requested:

The DGT's ruling

The extraordinary motion for review has a strictly defined nature and is subject to restrictive application, and does not constitute a new instance for debating the matter. It only proceeds when documents of essential value appear that demonstrate an error regarding facts that were unknown, rather than regarding the interpretation of the rule. Therefore, the emergence of judgments containing subsequent jurisprudential doctrine or reflecting a different legal criterion does not constitute an essential document for this motion.

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