## [Tax Newsletter - December 2021](/en_GB/new/tax-newsletter-december-2021) # Tax Newsletter - December 2021 Spain - 01 / 10 / 2022 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-december-2021) - []() - []() [DOWNLOAD NEWSLETTER ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax_newsletter_-_december_2021.pdf) Previous Next ![](/sites/default/files/noticias/img/newsletter_tributario_-_diciembre_2021.jpg) ## [**An income reclassification cannot be used when a conflict in the application of tax provisions procedure should have been initiated**](https://www.garrigues.com/en_GB/new/income-reclassification-cannot-be-used-when-conflict-application-tax-provisions-procedure-should) A conflict in the application of tax provisions procedure requires a prior favorable report by the consultative committee as specified in article 159 of the General Taxation Law (LGT). Any assessments issued without implementing these guarantee mechanisms must be deemed null and void. 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