Inability to challenge tax penalty after final settlement: Supreme Court rulings analysis.

• Inability to argue in an ordinary appeal against a sanction related to the offense provided for in article 201 LGT
• Claims related to the settlement when it is final due to lack of appeal
• According to Supreme Court rulings of November 20, 2023 and March 7, 2024, it is not possible to question the legality of a settlement that has become final due to the challenge of a sanction agreement
• The offense type does not necessarily require the settlement to be questioned.

Source: serviciostelematicosext.hacienda.gob.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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