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A company inquired whether a new criterion established by the TEAC in a unification appeal applies to its past tax returns. The DGT responded that judicial rulings establishing interpretative criteria are declaratory and apply to all cases eligible for regularisation.
Cuestión planteada Efectos temporales del criterio fijado por la resolución del TEAC.
Las resoluciones de tribunales que establecen criterios interpretativos tienen naturaleza declarativa, señalando la interpretación correcta de la norma desde su aprobación. Esto implica su aplicabilidad a los supuestos que sean susceptibles de ser regularizados, extendiéndose tanto a procedimientos en curso como a los que se abran con posterioridad. Respecto a la sanción, la valoración de si hubo una interpretación razonable de la norma corresponde al órgano gestor.
What is published here, applied to a company or a specific case. The first meeting is free.
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