Las autoliquidaciones, como actos de colaboración, no son susceptibles de declaración de nulidad: STS de 20 de marzo de 2026, recurso de casación núm. 22/24

Abstract

The purpose of this paper is to critically analyze a Supreme Court ruling that classifies self-assessments as acts of collaboration by private individuals for tax purposes, thus preventing them from being declared null and void by resorting to the special procedure for the annulment of void acts provided for in Article 217 of the General Tax Law. As will be seen, what might be understood as a formally correct jurisprudential position can lead to an aporia that, ultimately, makes the taxpayer the guardian of their own subservience.