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A query was raised regarding whether the resolution deadlines for a request for voidness by operation of law and a request for rectification of errors could be affected by one another if submitted in the same document. The DGT ruled that the deadlines are independent and cannot be merged.
Cuestión planteada La declaración de nulidad de pleno derecho establece un plazo máximo de un año para notificar resolución expresa, mientras que la rectificación de errores, establece el plazo en 6 meses. El hecho de emplear en un mismo escrito dos medios de impugnación con plazos de resolución diferentes, ¿permite que se acorte un plazo o se alargue el otro?
El plazo para la declaración de nulidad de pleno derecho es de un año, mientras que para la rectificación de errores es de seis meses. Al ser plazos distintos establecidos por ley, no es posible que uno se acorte o se alargue por la existencia del otro en un mismo escrito.
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