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La declaración de caducidad es preceptiva para la Administración en cualquier procedimiento de gestión - Despacho de abogados Gómez-Acebo & Pombo
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La declaración de caducidad es preceptiva para la Administración en cualquier procedimiento de gestión

icon 20 de noviembre, 2025

El Tribunal Supremo ha dictado una nueva sentencia en la que reitera y refuerza su jurisprudencia sobre el carácter preceptivo de la declaración expresa de caducidad de los procedimientos de gestión a los efectos del inicio de un nuevo procedimiento. En esta nueva sentencia se confirma la aplicación de este criterio también en relación con los procedimientos de control de autoliquidaciones y se detallan los efectos de la ausencia de dicha declaración de caducidad.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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