Prescripción tributaria, eficacia interruptiva de los actos anulables y la doctrina del "doble tiro": STSJ de Canarias 428/2025 de 11 de septiembre de 2025, rec. núm. 111/2023

Abstract

This paper analyses Judgment 428/2025 of the High Court of Justice of the Canary Islands, dated September 11, which upholds a taxpayer's appeal against a second personal income tax assessment (tax year 2011) issued under the so-called «double shot» doctrine, following the annulment on substantive grounds of the first assessment linked to the materialisation of the Reserve for Investments in the Canary Islands (RIC). The Court declares the nullity of the second inspection procedure and the prescription of the right to assess, and it formulates a far-reaching doctrinal critique of the, until then, existing case law of the Supreme Court, which distinguishes the effects of interrupting the tax limitation period depending on whether the acts are null or voidable.