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V2399-14 11 September 2014 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre construcciones, instalaciones y obras

Provisional assessment of construction tax acts as an advance payment

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.

The question raised

The consultant raises the following questions:

The DGT's ruling

The provisional assessment of the tax on constructions, installations, and works is not a resolutory act, but rather a payment on account of the principal tax obligation. The definitive assessment is subject to challenge through appeals for reversal or economic-administrative claims. Furthermore, the Administration may modify the definitive assessment through special review procedures such as revocation or rectification of errors.

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