Deadlines in months or years begin the day after notification, even if it is a non-working day

Managing response times before the Tax Administration is a critical aspect of avoiding the loss of rights. A recent resolution from the Directorate General of Taxes (DGT) has specified the methodology for calculating administrative deadlines, clearly differentiating between the nature of the days that compose said period.

What the DGT has resolved

The inquiry addresses the interpretation of the General Tax Law (LGT) and Law 39/2015 on the Common Administrative Procedure of Public Administrations (LPAC). The criteria establish a fundamental distinction based on the type of deadline:

• Deadlines in working days: The calculation always begins on the first working day following the notification or publication.
• Deadlines in calendar days, months, or years: The calculation begins the day after the notification or publication, regardless of whether that day is a working or non-working day.

This implies that if a notification is received on a Friday and the deadline is in months or years, the count begins on Saturday, even if it is a non-working day.

What this means for you

This distinction has a direct impact on managing requirements, filing administrative appeals, and any procedure that depends on the Administration. For companies and individuals, the risk lies in erroneously assuming that deadlines in months or years are "paused" if the day after notification is a Saturday, Sunday, or holiday.

If deadlines are managed based solely on working days for periods that the regulations define as calendar, monthly, or annual, there is a risk of submitting allegations or appeals late, causing the expiration of rights.

What you should do

It is necessary to review tax and administrative compliance calendars under this premise. Upon receiving a notification, the first step should be to identify the unit of measurement for the granted deadline:

• If the deadline is measured in working days, it must be counted from the next working day.
• If the deadline is measured in calendar days, months, or years, the clock starts ticking the day after receipt, regardless of whether it is a holiday.

Given the relevance of deadlines in the tax field, it is recommended to assess each notification individually to ensure that the calculation strictly adheres to the provisions of current regulations.