Can the tax office claim something from years ago?
The tax office's rights to assess and collect expire after four years, counted from the end of the filing period.
Four years
To assess the debt and to demand payment.
«a) El derecho de la Administración para determinar la deuda tributaria mediante la oportuna liquidación.»
From when
From the day after the filing period ends.
«desde el día siguiente a aquel en que finalice el plazo reglamentario para presentar la correspondiente declaración o autoliquidación.»
Is something different in your case?
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General information, not advice on your specific case. Text prepared with the help of artificial intelligence; every quotation is a verbatim extract from the official text and is checked against the BOE every night. Other common letters.