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A taxpayer inquired whether the Tax Agency can demand supporting documents for opening accounting balances from 2018. The DGT ruled that the Administration may request such documentation even if it pertains to expired fiscal years, provided it is necessary to verify tax obligations that have not yet expired.
Cuestión planteada
Según el artículo 115 de la LGT, la Administración puede comprobar hechos o elementos para verificar el cumplimiento de las normas. Esta solicitud de documentación puede extenderse a ejercicios prescritos si la comprobación resulta precisa en relación con derechos o periodos que no hayan prescrito.
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