The Tax Agency AEAT MUST follow the binding consultations of the Directorate General of Taxes DGT

This has been established by the Central Economic Administrative Court (TEAC), in its resolution of 23 March 2021. This is a step forward in the legal security of taxpayers, who have been feeling unprecedented tax pressure in recent times, since the beginning of the confinement. And although it may seem incredible, this is how the AEAT has been acting, without considering itself bound by the DGT's criteria.