BackThe Superior Court of Justice of the Balearic Islands, in its ruling of December 4, 2023, examines whether it is appropriate to request the correction of the declaration submitted by the appellant or if, being an option, such correction is no longer viable.
Deduction and Exemption?
The appellant, in her declaration, chose to apply the deduction for double international taxation and later requested the correction of that declaration to apply the exemption instead of the mentioned deduction.
As the Court explains, the central point to decide is whether the choice of deduction is or is not irrevocable once the deadline for the declaration has expired, as depending on this, it will be possible or not to correct the declaration as requested by the appellant.
In this case, the Court considers that we are facing a situation of a tax option of which the appellant was aware.
Therefore, an alternative is being described, which involves choosing between different and exclusive tax regimes, explicitly using the term option between deduction or exemption.
Furthermore, it is emphasized that the regulations generally establish the irrevocability of the option, which is based on reasons of legal certainty and to prevent possible abuses by taxpayers.
Legal Terms in Tax Declaration: Expression of Will and Consequences
Having said that, it is concluded that, in this specific case, the exercise of the option constitutes the essential expression of will to choose one of the possible alternatives, which has its own substantive content; it is the taxpayer who must specify the option by tacit or express manifestation in the self-assessment declaration which one he/she prefers, since by opting for one of the options, he/she is making effective his/her choice among the legally delimited possible alternatives.
In this way, the choice made by the appellant in the declaration meets the requirements established by the case law of the Supreme Court [See, STS, dated November 30, 2021, appeal no. 4464/2020], therefore, the request for correction of the declaration once the deadline established has expired is belated. Therefore, the present administrative contentious appeal is dismissed.
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