Prescripción de deudas con Hacienda: cuándo ya NO pueden cobrarte (plazo de 4 años explicado)

Can the tax authorities lose the right to claim a tax from you even if the debt exists? The answer is yes, and in this video I explain why, based on the most recent and compelling ruling from the Supreme Court. In this practical legal analysis, I explain what the statute of limitations for tax purposes is, how to calculate it correctly, and what requirements must be met, in light of two key Supreme Court rulings: 📌 STS 1627/2019, of November 25 📌 STS 650/2024, of April 17 In the video, I analyze, clearly and practically: ✔ What the general requirements for the statute of limitations are according to the Supreme Court ✔ Why the statute of limitations is a substantive, not flexible, time limit ✔ How it should be calculated from date to date, without "extra" days for the Tax Authorities ✔ What happens when a procedure expires and why it loses its interruptive effects ✔ What actions do NOT interrupt the statute of limitations, even if the Tax Authorities say otherwise ✔ When the Administration's right is definitively extinguished These rulings reinforce the principle of legal certainty and set clear limits on late actions by the Tax Authorities The tax authorities, which can be key to defending the self-employed, business owners, and company directors. 📌 This video is especially useful if: You've received a tax assessment or seizure notice years later You have lengthy or stalled tax proceedings You want to know if the tax authorities have filed a claim late You're self-employed, a business owner, or a tax advisor 👉 Subscribe to the channel if you're interested in straightforward, practical legal analysis. 👉 Leave a comment if you'd like us to analyze real cases or recent Supreme Court rulings.