Adem\u00e1s de los factores fiscales (es decir, la renta y el patrimonio imponibles), la resoluci\u00f3n de evaluaci\u00f3n contiene en particular:<\/p>\n
S\u00f3lo con toda esta informaci\u00f3n puede el contribuyente comprobar si su valoraci\u00f3n es correcta. La sentencia tambi\u00e9n indica el recurso legal que el contribuyente puede utilizar para defenderse de la resoluci\u00f3n de valoraci\u00f3n si no est\u00e1 de acuerdo con ella. En este caso, pueden presentar una objeci\u00f3n por escrito ante la autoridad fiscal competente en un plazo de 30 d\u00edas a partir de la notificaci\u00f3n de la resoluci\u00f3n. El plazo de 30 d\u00edas no es prorrogable.<\/p>\n
Por regla general, el procedimiento de objeci\u00f3n es gratuito. La autoridad fiscal puede volver a evaluar todos los factores fiscales en el procedimiento de objeci\u00f3n.<\/p>\n
La decisi\u00f3n de recurrir se comunica al contribuyente por escrito y contiene una breve exposici\u00f3n de motivos. Si la decisi\u00f3n de evaluaci\u00f3n no se impugna en el plazo previsto, pasa a ser legalmente vinculante. En principio, las resoluciones de evaluaci\u00f3n jur\u00eddicamente vinculantes ya no pueden modificarse.<\/p>","protected":false},"excerpt":{"rendered":"
El resultado de la evaluaci\u00f3n se notifica al contribuyente mediante una resoluci\u00f3n. El procedimiento de evaluaci\u00f3n concluye con la emisi\u00f3n de esta resoluci\u00f3n de evaluaci\u00f3n.<\/p>","protected":false},"author":2,"featured_media":12123,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Er\u00f6ffnung der definitiven Steuerveranlagung - bestfinance.ch","_seopress_titles_desc":"Das Ergebnis der Veranlagung wird der steuerpflichtigen Person durch eine Verf\u00fcgung bekannt gegeben. 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