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V3190-18 14 December 2018 · SG de Tributos Criterion in force
OTRO · consulta vinculante

Queries cannot be formulated regarding tax regimes that do not affect the inquirer themselves

An inquirer asks whether it is possible to submit queries on matters that do not directly affect them in order to ascertain the Administration's criteria. The DGT responds that the query must refer to the tax regime, classification, or characterization applicable to the inquirer themselves as the taxpayer.

The question raised

Question raised The inquirer raises the possibility of a query being submitted by third parties referring to matters that, although not affecting them, they would be interested in knowing the interpretative criteria for, outside of the cases provided in Article 88.3 of Law 58/2003, of December 17, General Tax Law.

The DGT's ruling

In accordance with Article 88.1 of the LGT, queries must concern the tax regime, classification, or characterization corresponding to the taxpayer submitting the query. Except for the cases provided for in Article 88.3 of the LGT, only queries regarding the tax situation of the inquirer shall be admitted.

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