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La revocación de los actos firmes como vía para reclamar la devolución de ingresos indebidos: análisis en el contexto del impuesto sobre plusvalía - Despacho de abogados Gómez-Acebo & Pombo
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La revocación de los actos firmes como vía para reclamar la devolución de ingresos indebidos: análisis en el contexto del impuesto sobre plusvalía

icon 1 de marzo, 2022
El Tribunal Supremo se manifiesta sobre la posibilidad de instar con éxito la devolución de ingresos indebidos de una liquidación firme, al amparo del artículo 221.3 de la LGT, promoviendo la revocación del acto de conformidad con el artículo 219 de la LGT.

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

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Fiscal