El Tribunal Supremo cambia su jurisprudencia sobre el conocido como «doble tiro»: SSTS de 3 y 5 de abril de 2024, recs. núm. 8287/2022 y 96/2023

Abstract

The Supreme Court's jurisprudence in force until now maintained that, when an administrative tax act is annulled for substantive reasons, the Administration may approve a new one in its place, within certain limits and, in any case, without going back in the procedure to gather the elements of judgment that it did not collect during its processing. To make the new decision, it had to do so with the material gathered in the already concluded procedure. In the two judgments under review, the High Court seems to change its criteria by stating that, although the Administration cannot retroactively extend the actions in the already processed procedure, it is authorized to initiate and process a new one for that purpose.