El cómputo del plazo de prescripción del derecho a determinar la deuda tributaria en el IVA: alguna supuestos problemáticos en el ordenamiento tributario español

Abstract

The configuration of the tax prescription as an extinguishing mechanism of the tax debt, as provided in articles 66 and following of the General Tax Law, causes many situations in which the different legal operators disagree on the application of this extinction institute. A specific tax in which this difficulty is appreciated is the value-added tax, particularly in two situations. On the one hand, the incidence over the computation of the prescription period of periodic settlements and the annual summary statement. On the other hand, the accrual of VAT in land swap operations by building.