The validity of private tax agreements in administrative proceedings

Abstract

Article 17.5 LGT provides that agreements between private parties cannot alter the elements of the tax liability. However, our Courts have recognized
the legitimate interest of individuals assuming obligations by virtue of a private agreement to access the contentious-administrative jurisdiction and, given its revisory nature, extend its legitimacy to administrative proceedings. In this paper we will examine, from a critical perspective, the legitimation of these subjects to file administrative appeals, as well as to request the rectification of self-assessments. Finally, we will formulate lege ferenda proposals to reconcile their right to effective judicial protection and the unavailability of the tax obligation.

Work carried out within the framework of the research project of the National Plan of the State Research Agency MCI-21-PID2020-116096RB-I00 "The challenge of Good Tax Administration in a digital environment".