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Full Nullity before the AEAT, Personal Income Tax File

Apolozan case · ERDF fraud (Bilbao / Alicante / EU)

Full nullity is the avenue that administrative law reserves for radically invalid acts. This brief activated it — with the legal time limit running from its registration.

The brief and its basis

Filed on 22 June 2019 before the AEAT, by the avenue of Article 217 of the General Tax Act, against the 2009 personal income tax file (reference 200910048551510K).
Documented grounds: the out-of-time nature of the tax year claimed — four years under Article 66 of the General Tax Act against the 2014 activation (A.40) —, the assessment of income without computing the expert-assessed costs (A.41, A.49) and the processing through notifications that did not reach the interested party (A.42).

The procedure's calendar

Registration of the application: 22 June 2019.
Time limit for resolution of the nullity procedure: six months — expiry in December 2019.
Ministerial resolution: October 2021 (A.59) — more than two years after the application.
Between the two dates: consummated expropriations, interim measures unanswered (A.53, A.54) and the eviction under way (A.55).

What the delay produced

The nullity mechanism protects if it responds before the act deploys irreversible effects. The procedure resolved with the assets already enforced, the protection arrived at the plot where the building had stood. The complete file of this procedure — reports and opinions included — appears in this portal's Treasury folder, verifiable page by page.

How to verify it

Two dates: that of the registration of this application and that of the Order resolving it (A.59). Subtract them and compare with the legal time limit of six months. The arithmetic is the annex.

Contrast with the original file

The application and its registration appear in Alicante Original (DOC-0195, DOC-0196), together with the index of the electronic file of the nullity (DOC-0183). The procedure also records a presumed dismissal by administrative silence prior to the express resolution — the datum appears in the Council of State's own opinion (DOC-0191).

The factThe nullity under Article 217 of the General Tax Act was sought on 22 June 2019 with a legal time limit of six months; the resolution arrived in October 2021, with everything challenged already enforced.

The questionWhat effectiveness does the nullity avenue retain if the Administration resolves it two years late, after consummating the effects of the act whose validity was in dispute?

Documentary evidence · A.50 · 22 June 2019 · Tax and contentious action
EuroFraud case file · every statement links to its document (A.X / DOC-XXXX). Evidentiary material; every person named is presumed innocent.