In its January 19, 2022 edition, the Official State Gazette (BOE) published a corrigendum to Royal Decree-Law 32/2021, of December 28, 2021, on urgent measures for labor reform, ensuring stable employment and transforming the labor market.
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.