Skip to content
V0350-18 ·8 February 2018 ·consulta-vinculante Medium impact
Tax

Calculation of economic loss for sanction grading is independent of advance payments made

A query was raised regarding how to determine the economic loss for the purpose of grading sanctions when there are obligations to make advance payments. The DGT ruled that the obligation to make advance payments is autonomous from the principal tax obligation and does not affect the calculation of the economic loss.

In 6 key points

How it affects those involved

This ruling clarifies that advance payments do not reduce the economic loss used to determine the severity of tax sanctions, ensuring that the penalty is based on the actual tax liability rather than the net amount remaining after payments.

Lifecycle

2018-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact