The expiration of tax procedures occurs when the Tax Administration fails to resolve a file (limited verification, management, or inspection) within the legal time limit, which is generally six months.
In practice, expiration protects you from prolonged or irregular actions and strengthens your legal certainty.
At Resitax, your tax advisory firm in Mallorca, we review whether your case has exceeded the established time limits and how you can use that expiration to your advantage.
The Key to the New Supreme Court Ruling on the Expiration of Tax Procedures
The essence of this new doctrine lies in the expiration of tax procedures, such as limited verifications or administrative reviews.
The Time Limit: Six Months to Resolve
Most tax procedures must be resolved within six months.
If the Tax Agency does not complete the process within that period, the procedure is considered expired.
Therefore, the actions must be archived, and the file must be declared void.
A Common Practice by the Tax Agency
Until recently, the Spanish Tax Agency (AEAT) often allowed a procedure to expire tacitly.
Then, it opened a new one—for example, a full inspection—on the same tax and period.
However, it made no formal mention of the previous expiration.
With this new Supreme Court ruling, that practice has been declared invalid.
The Consequence: Nullity of the Second Procedure
The importance of this ruling is enormous.
If the Administration fails to expressly declare the expiration and still initiates a new inspection, the Supreme Court considers that:
- It violates the taxpayer’s legal certainty by maintaining an ambiguous situation.
- It creates simultaneous procedures that are incompatible with each other (the expired one and the new one), which invalidates the second action.
What It Means in Practice
Simply put, if the Tax Agency opened a procedure that expired without formal notice and later started another for the same facts, that second procedure is null and void.
Therefore, you can challenge the action and defend your rights.
Our Recommendation: Trust Resitax, Experts in Claims Against the AEAT
This ruling represents an exceptional defense tool for taxpayers.
It forces the Administration to act transparently and to strictly respect legal deadlines.
At Resitax, we recommend the following:
Review Your Notifications
If your verification or management procedure has lasted more than six months and you have subsequently received another assessment or inspection on the same issue, contact us immediately.
We will analyze whether there is a cause for nullity.
Do Not Ignore Administrative Silence
If a procedure lasts longer than expected, it may work in your favor.
However, it is essential to handle it properly and with specialized advice.
At Resitax, we are ready to analyze your case and apply this new Supreme Court doctrine.
Our goal is to challenge any AEAT action that does not comply with the obligation to declare expiration.
