When the deadline starts running
The deadline to challenge a tax assessment runs from the date of notification, not from the date the taxpayer actually becomes aware of it. Letting this deadline lapse, even due to an administrative mistake, can mean the permanent loss of the right to contest the assessment, regardless of the merits of the case.
Administrative complaint or judicial appealA legal action through which an act of the tax administration, such as a tax assessment, is challenged before a court.
The choice between responding through administrative or judicial channels affects deadlines, costs, and the type of arguments that can be used. In more complex or higher-value cases, evaluating this choice with legal support from the outset avoids losing the most effective route for the specific case.
© 2026 Horacio Baptista Ladera. All rights reserved. Reproduction prohibited without prior authorization.
