PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Review of Inspection rulings that are legally null and void

Procedure to declare null and void tax rulings for which the administrative procedure has finalised or which have not been resolved within the deadline, in the following circumstances: a) When they damage the rights and liberties derived through constitutional protection. b) When they have been passed by authorities clearly not authorised, whether due to the subject matter or the geographical territory. c) When they have an impossible content. d) When they constitute criminal offence or are issued as a consequence of these. e) When they have been issued with total disregard for the legal procedure established and the regulations that contain the essential rules for the establishment of the will of collective entities. f) Rulings that are expressly or presumed to be contrary to law by which faculties or rights are acquired when the fundamental requirements for their acquisition are missing. g) Anything else expressly established by law.