## [Tax Newsletter - April 2021](/en_GB/new/tax-newsletter-april-2021) # Tax Newsletter - April 2021 España - 05 / 10 / 2021 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-april-2021) - []() - []() [DOWNLOAD NEWSLETTER ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax_newsletter_april_2021.pdf) Previous Next ![](/sites/default/files/noticias/img/newsletter_tributario_mayo_2021_4.jpg) ## [**Pro-taxpayer DGT resolutions are binding for tax application bodies**](https://www.garrigues.com/en_GB/new/pro-taxpayer-dgt-resolutions-are-binding-tax-application-bodies) TEAC notes that the tax authorities have to observe the principles provided given in the DGT's resolutions, meaning that any assessments that depart from those principles are null and void, without any need to examine the facts of the case. [**KEEP READING**](https://www.garrigues.com/en_GB/new/pro-taxpayer-dgt-resolutions-are-binding-tax-application-bodies) - [**Judgments**](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_april_2021.pdf#page=8) - [**Decisions**](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_april_2021.pdf#page=16) - [**Resolutions**](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_april_2021.pdf#page=20) - [**Legislation**](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_april_2021.pdf#page=25) ## Access the complete Newsletter [here](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_april_2021.pdf). 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