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V0317-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

Submitting 'no activity' declarations does not, in itself, constitute a tax infringement

A query was raised regarding whether recording 'no activity' in a tax return affects the classification of a tax infringement. The Directorate General of Taxes (DGT) indicates that this has no initial relevance, although the infringement must be assessed on a case-by-case basis.

In 6 key points

How it affects those involved

This ruling clarifies that the mere act of filing a return stating no activity is not sufficient evidence of an infringement, requiring authorities to prove specific elements in each instance.

Lifecycle

2024-03-05PublishedPublished 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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