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 body. 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 guaranteeing compatibility with the future Tax Single Knowledge Base (BUC) that will be shared by the DGT, the Economic-Administrative Courts and the Tax Agency.