What effect does the answer issued by the Administration have?

Clarify your doubts by consulting your particular case

Binding effect. Under Article 89 of the General Tax Law (LGT), written tax-query replies have binding effect, within the limits set by that article, for the tax authorities responsible for applying taxes. It is therefore incorrect to say that DGT replies are generally non-binding.

For the person who submitted the query, the stated criterion applies if the query was filed before the relevant deadline, the facts and circumstances described have not changed, and the applicable law and case law remain unchanged (Articles 88.2 and 89.1 LGT). The Administration must apply the same criterion to another taxpayer only where the facts and circumstances are identical. A reply is not binding on questions related to a procedure, appeal or claim that began earlier (Article 89.2 LGT).

Checks and appeals. Binding effect does not prevent the Administration from checking the facts or whether the conditions for applying the reply are met. If the facts or law have changed, or the situations are not identical, the reply may not apply. The reply itself cannot be appealed directly, but a later administrative act applying it may be challenged (Article 89.4 LGT). Filing a query does not suspend tax deadlines or by itself extinguish tax due.

Penalties. A reply is not a blanket immunity from penalties. Article 179.2(d) LGT excludes liability, among other cases, where a taxpayer follows a reply to a query submitted by another taxpayer, provided there is substantial identity between the circumstances and the criterion has not been changed. Penalty liability must otherwise be assessed separately in light of due care, the facts and the applicable law.

The list of special cases concerning investments, intra-Community transactions, tax treaties and other matters in older versions does not reflect the current general regime in Article 89 LGT. Before relying on a specific reply, check its date, the tax and period, the facts submitted and whether the applicable law or case law has changed.

Official source: Spanish General Tax Law (Law 58/2003), Articles 88–89 and 179.2(d). BOE consolidated text: https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186