If your company is going to carry out an operation and has doubts about how to pay taxes, you can submit an inquiry to the General Tax Directorate (DGT). The Tax Office will be bound by the response it receives, so in case of a future inspection, they cannot demand that you modify your declaration or sanction you. However, as long as you meet the following requirements:

• The inquiry must be submitted before the legal deadline to fulfill the tax obligation subject to the inquiry.

• It should not refer to issues that are already under review or have been appealed.

• The circumstances described in the inquiry must not have changed (meaning that the facts described match reality).

• And the legislation or case law related to your case has not been modified.

The Tax Office is also bound by the responses given by the DGT to inquiries made by other taxpayers. In order for you or your company to adhere to the criteria established in an inquiry made by a third party, the following requirements must be met:

• There must be an identity between the facts and circumstances of your company and those taken into account in the inquiry.

• The regulations in force at the time of the inquiry must continue to apply.

• There should be no subsequent inquiries in which the DGT has changed its opinion. If there are, the Tax Office will consider valid the last criterion of said entity.