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V2429-17 28 September 2017 · SG de Tributos Criterion in force
OTRO · procedimiento de apremio

Tax assessments based on false third-party data may be challenged via administrative appeals

A taxpayer has enquired about how to express disagreement with tax assessments initiated during the enforcement stage when data provided by third parties is false. The Directorate General of Taxes (DGT) indicates that administrative review mechanisms and specific appeals are available for such cases.

The question raised

The taxpayer requests to be informed of the means available to express disagreement with the assessments carried out once the administrative enforcement procedure has already been initiated.

The DGT's ruling

If the inaccuracy of data provided by third parties is alleged, action must be taken in accordance with the provisions of the General Tax Law (LGT) for the review of acts. Available means include special review procedures, the appeal for reversal (one-month period), and economic-administrative claims (one-month period). Likewise, an extraordinary appeal for review is admissible against final acts if essential documents appear or if documents declared false by judicial sentence influenced the decision.

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