The Superior Court of Justice of Castilla y León in Valladolid establishes that it is feasible to request an additional rectification of one’s own tax return as long as a previous request for correction has not yet been resolved. In the case addressed, the taxpayer initially requested a self-assessment amendment to adjust the amounts declared… Continue reading Tax advisor: The Superior Court of Justice of Castilla y León believes that another rectification can be requested if a previous request has not been resolved
Tag: rectification
Tax Advisor: The person obliged to pay the capital gains tax by agreement is entitled to rectification and refund of the undue payment
The appealed judgment establishes that, since there is no case law stating that the fulfillment of a contractual obligation alone legitimizes the ability to appeal before the courts to analyze the merits of a tax assessment, it is necessary to abide by article 33 of the General Collection Regulation. According to this article, if the… Continue reading Tax Advisor: The person obliged to pay the capital gains tax by agreement is entitled to rectification and refund of the undue payment