El perpetuo regreso al pasado: a propósito de la STS 382/2025 de 2 de abril de 2025, rec. 8998/2022

Abstract

The Supreme Court, in its ruling number 382/2025, dated April 2, analyzes Article 115 of the General Tax Law, allowing the Tax Administration to review situations that occurred in statuted-barred years, even if they were carried out under the validity of the LGT of 1963, provided that their effects extend into non-prescribed years.

This ruling includes a concurring opinion from the Honorable Magistrate Mr. Francisco José Navarro Sanchís, who states that limits must be placed on the non-prescriptibility of these verification powers to safeguard the principle of legal certainty and the right to defense.