The Council of State has agreed this February 2026 to Opinion No. 1067/2025, in which it proposes the declaration of absolute nullity of a provisional settlement of Personal Income Tax corresponding to the 2019 tax year. The administrative act, originally issued by the administration of the State Tax Administration Agency (AEAT) in this municipality of Gran Canaria, is thus radically invalidated after detecting irremediable defects in its processing.
Unlike ordinary annulment, absolute nullity means that the act should never have legally existed. The ruling is based on Article 217 of the General Tax Law, which reserves this measure for situations of extreme legal gravity, such as the complete omission of legal procedure or the violation of fundamental rights (especially the right to a defense due to a lack of valid notifications).
The Advisory Council's decision opens the door for the affected party to: Eliminate the debt definitively, even if the act was initially final, recover the amounts paid, including the late payment interest accrued from the time of payment, and clear their tax record, as the null act disappears from their administrative file.
These types of rulings are usually mandatory when the tax authorities intend to review their own actions in favor of citizens, confirming that the administrative error was serious enough to require the intervention of the highest advisory body of the autonomous community. For taxpayers in similar situations in the San Bartolomé de Tirajana area, this ruling sets a precedent regarding the legality control that must prevail in personal income tax assessments issued during the post-pandemic period.
