4.1.8.3 Binding consultations of the General Directorate of Taxes (DGT)

During 2022, work has been underway on the development of the new DGT Binding Consultations application that will replace the current application of said organization. The implementation of this new application is planned to take place in 2023. This development uses the multi-agency infrastructures that are being developed at the DIT: Electronic Headquarters, My files, Notifications, taxpayer census, master tables (administrations, management offices...), Zújar, etc. This development is being carried out to ensure compatibility with the future Single Tax Knowledge Base (BUC) that will be shared by the DGT, the Economic-Administrative Courts and the Tax Agency.