It is emphasized that the appellant seeks to apply the deduction to avoid double internal taxation of dividends, a matter that was not addressed in its self-assessments for the years 2009 and 2010. The Superior Court of Justice of Madrid, in its ruling of December 13, 2023, examines whether the rectification request made by the… Continue reading The Court declares that the rectification request does not interrupt the prescription period as it is not related to previous inspection actions