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Efectos interruptivos de la prescripción por el inicio de actuaciones de comprobación de alcance genérico en los impuestos de devengo instantáneo - Despacho de abogados Gómez-Acebo & Pombo
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Efectos interruptivos de la prescripción por el inicio de actuaciones de comprobación de alcance genérico en los impuestos de devengo instantáneo

icon 16 de mayo, 2025

El Tribunal Supremo ha admitido a trámite un recurso de casación interpuesto contra sentencia del Tribunal Superior de Justicia de Madrid que ha estimado las pretensiones del contribuyente al considerar que una comunicación de inicio de actuaciones referida, con carácter genérico, al ITP-AJD y a un ejercicio, y no a una operación individualizada, no tiene eficacia interruptiva de la prescripción, al tratarse de tributos de devengo instantáneo.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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