BackThe Superior Court of Justice of Madrid has ruled on the issue in question. It examines the consequence of a limited verification procedure that expired without an express declaration of expiration. The objective is to determine whether the State Tax Inspectorate was authorized to carry out verification and investigation actions in relation to the 2014 Corporate Tax, regarding the application of the monetary depreciation coefficient in the sale of a real estate asset of its assets.
In the past, a limited verification procedure was carried out in the same period and with the same tax concept to examine the sale of the real estate, but this procedure expired after six months without the expiration being expressly declared. The Inspection used the same evidence and data to carry out the regularization that had been used in the expired procedure.
Because the previous expired limited verification procedure was not explicitly declared expired and the Inspection used the evidence collected therein to regularize the tax concept, the appeal was upheld and the challenged agreement, the settlement and the sanctioning agreement derived therefrom were annulled, without the need to examine the substantive issue.
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