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A query was raised regarding the Administration's timeframe for issuing a new tax assessment and whether the annulment of a previous one interrupts the statute of limitations. The DGT ruled that the notification of the decision annulling the assessment triggers a new four-year period.
Cuestión planteada Qué plazo tiene la Administración tributaria para dictar una nueva liquidación, y si la liquidación anulada interrumpe la prescripción del derecho de la Administración a dictar esta nueva liquidación.
El plazo de prescripción de cuatro años para determinar la deuda tributaria se interrumpe por las actuaciones previstas en el artículo 68.1 de la LGT. Tras una interrupción, se inicia de nuevo el cómputo del plazo. La anulación de una liquidación por causa de anulabilidad no deja sin efecto la interrupción del plazo de prescripción producida anteriormente por las actuaciones realizadas ante los Tribunales Económico Administrativos.
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