In a ruling issued on July 12, 2023, the Supreme Court interprets that the intention of the Constitutional Court, according to ruling 182/2021 of October 26, 2021, is to establish the intangibility of consolidated situations as of the date of the ruling, and not that of its publication. In addition, it is clarified that a… Continue reading Tax advisor: The Supreme Court considers consolidated the IIVTNU files not challenged until the date of the Constitutional Court ruling 182/2021, without taking into account its publication in the BOE