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Requisitos y límites a la posibilidad de instar una segunda rectificación de autoliquidación tras haberse estimado la primera - Despacho de abogados Gómez-Acebo & Pombo
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Requisitos y límites a la posibilidad de instar una segunda rectificación de autoliquidación tras haberse estimado la primera

icon 13 de septiembre, 2024

El Tribunal Económico Administrativo Central admite instar por segunda vez la rectificación de una autoliquidación, habiendo sido estimada la anterior y existiendo liquidación provisional firme, si bien sujeto a ciertos límites y requisitos que son objeto de análisis.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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