In the situation that emerges from the Supreme Court Order, of March 22nd, 2023, the heirs of a deceased person filed and contentious-administrative appeal against the exclusion of the period between March 14 and June 1, 2020 from the maximum duration of the limited verification procedure. They argued that the tax administration should have justified the impossibility of continuing the proceedings during that period.
The ruling states that the provision of Article 5 of Gipuzkoa Provincial Decree 1/2020, which establishes that said period would not be computed in tax proceedings, operates automatically without the need for specific motivation in the administrative act that ends the procedure. The question to be considered is whether this provision requires specific motivation in the administrative act in order to be operative. The judgment concludes that the provision of Article 5 is objective, and that the paralysis of the administrative activity during the period in question cannot justify the need for specific motivation.
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