Insights

Spanish Supreme Court Rulings on "Double Shot" Taxes

Editorial Team 10 May 2024

An analysis from Garrigues, Taxand Spain:

Abelardo Delgado and Jesús Cudero from Garrigues, Taxand Spain, have analysed two recent rulings by the Spanish Supreme Court regarding the “double shot” in tax law. This term refers to the Tax Administration’s ability to issue a new tax assessment after the annulment of a previous one by a court or administrative body.

The rulings support the Administration’s right to review tax obligations for a second time when the initial administrative act has been annulled. They clarify the following:

• The Tax Administration can issue a new assessment after annulment, but only within the same procedure and without repeating the investigation.
• The new assessment must address the specific reasons for the annulment and should not worsen the taxpayer’s situation.
• The Supreme Court emphasises that the new assessment should be a consequence of the annulled judgment, not a new procedure.

You can read the full analysis of the rulings here.

Article tags

Spain | Tax | Tax Law