2023-11-30 12:37:00
Madrid, Nov 30 (EFE).- The Supreme Court has established that the tax violation derived from the issuance of false invoices over several years has independent prescription periods for each of the years.
According to the ruling of the Supreme Court, to which EFE has had access and reported this Thursday by the newspaper Expansión, the statute of limitations for imposing tax sanctions in the case of issuing false invoices for several years “is set autonomously for each tax and tax or liquidation period”.
This criterion is contrary to that held by the Treasury, which considered that since it was a continuous violation, the limitation period began on the date of issuance of the last false invoice.
The specific case addressed by this ruling referred to a procedure opened in April 2014 for the settlement of personal income tax for false invoices issued between 2008 and 2010, which gave rise to discrepancies over whether or not the 2008 fiscal year was statute-barred, a point in which the Supreme Court has ruled in favor of the taxpayer. EFE
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