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V0189-23 ·7 February 2023 ·consulta-vinculante Medium impact
Tax

Authorities must assess whether errors are due to technical software deficiencies

An advisor inquired whether a transcription error in Corporate Tax Form 200, which was not detected by the Tax Agency's software, is subject to penalties. The Directorate General for Taxes (DGT) stated that the managing Administration must assess each case to determine if the error stems from a technical deficiency in the software.

In 6 key points

How it affects those involved

This ruling provides a safeguard for taxpayers against penalties resulting from software malfunctions, placing the burden on the Administration to evaluate the technical cause of errors.

Lifecycle

2023-02-07PublishedPublished 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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