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V0109-23 ·1 February 2023 ·consulta-vinculante Medium impact
Tax

Late payment interest must be paid for the days elapsed during the tax extension period

A query is made as to whether the extension of the deadline for filing the Inheritance and Gift Tax generates the accrual of late payment interest. The DGT responds in the affirmative, as the extension implies a deferral of payment.

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2023-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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