{"id":87794,"date":"2025-03-22T10:03:36","date_gmt":"2025-03-22T09:03:36","guid":{"rendered":"https:\/\/saez.law\/?p=87794"},"modified":"2025-04-08T13:24:42","modified_gmt":"2025-04-08T11:24:42","slug":"tax-prescription-deadlines-spain","status":"publish","type":"post","link":"https:\/\/saez.law\/en\/post\/tax-prescription-deadlines-spain\/","title":{"rendered":"Understanding Tax Prescription Deadlines in Spain"},"content":{"rendered":"\n

There are many situations in which you might wonder “qu\u00e9 a\u00f1o fiscal prescribe”<\/strong> (which fiscal year becomes time-barred).<\/p>\n\n\n\n

\"Qu\u00e9<\/figure>\n\n\n\n

In general, “el a\u00f1o fiscal que prescribe” in 2024<\/strong> (the fiscal year that becomes time-barred in 2024) can be 2019 or 2020, depending on the tax return deadline and provided there is no interruption of “la prescripci\u00f3n”<\/strong> (time-barring), which would reset the four-year period and start it all over again.<\/p>\n\n\n\n

Sometimes you may have a bad conscience, you know that something is not entirely correct. Maybe you had no other choice and you are waiting, desperately, for that year to become time-barred so you can forget about that which still worries you.<\/p>\n\n\n\n

\u00abA time-barred year is a blessed year\u00bb<\/strong>. This could be a great saying for you and your taxes.<\/p>\n\n\n\n

Following this saying we just invented, you wonder which years you can consider \u201cblessed.\u201d Well, it depends. It depends on which tax it is, and whether there has been any interruption of “la prescripci\u00f3n”<\/strong>.<\/p>\n\n\n\n

Which year becomes time-barred depends on which tax<\/strong> it is because the four-year limit is counted differently in VAT (IVA) than in Corporate Tax, for example.<\/p>\n\n\n\n

And which year becomes time-barred also depends on whether there has been any interruption of “la prescripci\u00f3n”<\/strong><\/strong>, because if that happens, the four-year period resets and starts all over again.<\/p>\n\n\n\n

All of this is regulated in the Ley General Tributaria (LGT).<\/p>\n\n\n\n

Today we\u2019re talking about two different types of time-barring \u2014 sections a) and b) of article 66 LGT:<\/p>\n\n\n\n