- The authority may correct once an annulled act, but cannot repeat it without limit.
- The approach holds whether the defect was one of form or of substance.
- Legal certainty gains: after two failed attempts, the taxpayer can close the matter.
On 29 September 2025 the Supreme Court issued a ruling, in cassation appeal 4123/2023, on the limits of the so-called “double shot” doctrine: the power of the tax authority to issue a new act in place of one that has been annulled. The Court concludes that this power does not extend to a third attempt, and that the authority cannot be given an indefinite opportunity to repeat burdensome acts, whether the defect that led to the annulment was formal or substantive.
The case concerned the Inheritance Tax of three siblings in Galicia. The Regional Economic-Administrative Tribunal of Galicia annulled the first assessments for lack of reasoning and ordered the proceedings to be rewound; the authority then assessed again, and the dispute reached a fourth series of assessments, which the judgment under appeal upheld. In all, up to four assessments were issued on the same item, each with a different defect: lack of reasoning, expiry of the procedure for exceeding the time limit and valuation errors.
What the “double shot” is
When a court or review body annuls a tax assessment, the authority may, in certain cases, issue another to replace it, correcting the defect that led to the annulment. This is what case law calls the “double shot”: a second, limited opportunity. Its rationale is to prevent a formal error from leaving a tax that was due uncollected, provided the correction is made within reasonable bounds.
The problem arises when that second opportunity turns into a chain. The Supreme Court considers that issuing third or successive assessments is not correct and disregards its settled case law, which is now reinforced, and that it also breaches general principles such as good faith, legal certainty, administrative efficiency and the prohibition of abuse of rights. The authority cannot try out assessments until it gets one right.
Effect on inheritances and checks
Successions often generate complex assessments, with valuations of property, businesses and accounts that are disputed for years. An heir who has won twice before the courts or the economic-administrative tribunal can now invoke this approach to stop a new attempt. The ruling brings predictability and reduces the sense of endless proceedings, which is an economic and emotional burden for families.
It should not, however, be mistaken for an automatic expiry rule. The doctrine limits the number of attempts to repeat an annulled act, but it does not prevent the authority from acting once to correct a defect, nor does it settle on its own the questions of substance about the value of assets or the amount of the tax. Each case depends on the exact sequence of acts and the reasons they were annulled.
What to review
If you have received an assessment that replaces an annulled one, check how many acts on the same item have already been issued, what defect each one had and whether the procedural time limit was respected. Keep all the documents, and the appeals and claims with their dates: the whole history matters for invoking this approach and for judging whether further litigation is worthwhile.
The ruling is recent and it remains to be seen how the authority and the courts apply it in later cases. Consult your tax adviser before deciding whether to appeal or pay, because each situation depends on its own facts and deadlines, which are strict and do not stop while you wait for a reply. It should also be remembered that limitation and expiry periods keep running, and that a new assessment opens its own periods for appeal.
Legal certainty is also measured by how many times the same matter can be reopened.
This article is general information. It is not legal, tax or investment advice, and it does not take anyone’s particular circumstances into account.
