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The applicant asks whether citizens may lodge an appeal for the unification of criteria or urge the Administration to do so, and regarding the competence to interpret the rectification of cadastral discrepancies. The DGT rules that this appeal is exclusive to the Administration and that matters concerning the Cadastre do not fall within its jurisdiction.
Cuestión planteada
La legitimación para interponer el recurso extraordinario de alzada para la unificación de criterio es exclusiva de los Directores Generales del Ministerio de Hacienda y de los Directores de Departamento de la AEAT. Los administrados, aunque sean interesados en la resolución recurrida, quedan excluidos de esta legitimación. Asimismo, la Dirección General de Tributos no tiene competencia para interpretar la normativa de gestión catastral, que corresponde a la Dirección General del Catastro.
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