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 in labor income and, subsequently, before the Administration resolved the first request, filed a second request for correction in which he included capital losses from specific transactions. In both cases, the taxpayer provided documents supporting the requested corrections.
The main controversy centers on whether the taxpayer may file a second correction request with aspects different from those raised in the first request, when the latter has not yet been resolved by the Tax Administration.
According to the Chamber, this is not a case of statute of limitations, failure to file the self-assessment or issuance of an assessment. The Administration argues that a second request for correction cannot be filed while the first is pending, but neither the General Tax Law nor its Regulations explicitly prohibit a second request in such circumstances. Since there is no express prohibition and the taxpayer has the right to file new allegations, there is no legal basis to assert that the existence of a previous correction request precludes filing a new one.
Therefore, the Administration’s decision to reject the second correction request is considered contrary to law and excessively formalistic. In these cases, the Administration should accumulate the correction requests in order to resolve them jointly.
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