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The inquirer asks about the nature of the provisional assessment in construction tax and how to challenge the final assessment. The DGT clarifies that the provisional assessment constitutes an advance payment and that the final assessment may be challenged through appeals or special review procedures.
Cuestión planteada El consultante plantea las siguientes cuestiones:
La liquidación provisional del impuesto sobre construcciones, instalaciones y obras no es un acto resolutorio, sino un ingreso a cuenta de la obligación tributaria principal. La liquidación definitiva es susceptible de impugnación mediante recursos de reposición o reclamaciones económico-administrativas. Asimismo, la Administración puede modificar la liquidación definitiva a través de procedimientos especiales de revisión como la revocación o la rectificación de errores.
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