Clarify your doubts by consulting your particular case
The general limitation period for the Tax Administration's right to determine a tax debt by assessment is four years, not five (Articles 66(a) and 67(1) of Law 58/2003, the General Tax Law). For returns and self-assessments, the period generally starts on the day after the statutory filing deadline. The law sets specific rules for other rights and situations.
The period may be interrupted in the cases listed in Article 68 of the General Tax Law. These include actions by the Administration, formally brought to the taxpayer's attention and genuinely directed at verification, inspection, adjustment, assessment or collection; the filing of appeals or claims; and certain actions by the taxpayer. Interruption has the effect on the new limitation period provided by law.
A notice does not automatically interrupt limitation merely because it refers to an inspection or states an intention to interrupt the period. Its content, the tax and period concerned, the method of service, the action actually commenced and the circumstances of the case must be examined. It is also necessary to check whether the procedure lapsed or exceeded its statutory maximum duration, since the General Tax Law expressly regulates the effects of those circumstances on limitation.
The validity and interruptive effect of a communication depend on the facts and the rules governing the particular procedure. This section is general information; reviewing an individual notice requires its date, scope and case file.
Legislation: Articles 66, 67, 68 and 150 of Law 58/2003, the General Tax Law.
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