When is a tax assessment final?

Clarify your doubts by consulting your particular case

<p>Under Article 101.3 of Spain’s General Tax Law (LGT), final tax assessments are: (i) those issued in an inspection procedure after all elements of the tax obligation have been examined and investigated, except for the cases listed in Article 101.4; and (ii) any other assessments that tax legislation expressly classifies as final. Assessments are provisional in all other cases (Article 101.4, first paragraph). A provisional assessment does not automatically become final after five years or merely because the tax authority has not checked it within a general period. As a general rule, the authority’s right to determine a tax debt by assessment is subject to a four-year limitation period (Article 66(a) LGT). The starting point, interruption of that period and any special rules must be considered separately. Limitation does not, by itself, change an assessment’s classification. Final classification is not the same as administrative finality and does not necessarily prevent an appeal. Available remedies and deadlines depend on the notice and applicable law; review of tax acts is also subject to the statutory procedures and limits.</p>