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Deprecated: WPML_Translation_Element::__construct(): Implicitly marking parameter $wpml_cache as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/classes/translations/class-wpml-translation-element.php on line 27
Interrumpe el plazo de prescripción una autoliquidación en la que se niega la sujeción al impuesto o se invoca una exención - Despacho de abogados Gómez-Acebo & Pombo
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Deprecated: WPML\Core\Twig\Environment::__construct(): Implicitly marking parameter $loader as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Environment.php on line 117

Deprecated: WPML\Core\Twig\Parser::addImportedSymbol(): Implicitly marking parameter $node as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Parser.php on line 270

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Deprecated: WPML\Core\Twig\Node\ModuleNode::__construct(): Implicitly marking parameter $parent as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/ModuleNode.php on line 29

Deprecated: WPML\Core\Twig\NodeTraverser::traverseForVisitor(): Implicitly marking parameter $node as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/NodeTraverser.php on line 56
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Interrumpe el plazo de prescripción una autoliquidación en la que se niega la sujeción al impuesto o se invoca una exención

icon 27 de noviembre, 2023
El Tribunal Supremo dirime en casación si la presentación de la autoliquidación de un impuesto en la que se hacer constar la no sujeción, o se infiere la no sujeción al consignarse una cuota a ingresar de cero euros, puede interrumpir el plazo de prescripción.

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Autor/es

Pilar Álvarez – Consejera Académica

Adrian Boix – Asociado Sénior

Tipología

Análisis

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Fiscal