On countless occasions, the taxpayer finds themselves in the position to apply a rule in this or that direction. Unfortunately, in tax matters two and two are not always four, this could be because the reading of a provision can lead to different interpretations or because there is no provision to regulate, explicitly, the tax implications of a particular case.
In such a case, the taxpayer may choose to perform their own interpretation of the provision in question or, if necessary, fill the existing legal vacuum, settling their own taxes to best of their belief, or less loyal, knowledge. But for reasons of legal certainty, the taxpayer can also choose to raise a formal query to the Administration, so that it issues a reply in this regard.
The query is configured as a right of the taxpayer, whose purpose is to ensure certainty in the application of tax regulations. The figure of the consultation is of particular importance in a system such as Spanish, in which the recovery procedure is based primarily on self-assessments carried out by taxable persons to whom they are presumed of having an in-depth knowledge of tax regulations.