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V0044-21 ·15 January 2021 ·consulta-vinculante Medium impact
Tax

IVPEE may be regularised via rectification or supplementary self-assessment without late filing penalties if data deficiency is not the taxpayer's fault

An entity has requested guidance on how to regularise the IVPEE after receiving CNMC assessments that affect the debt of a period already self-assessed. The DGT has ruled that either rectification or supplementary self-assessment may be used, and that late filing penalties are not applicable if the lack of data is beyond the taxpayer's control.

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2021-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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