Skip to content
V0381-22 ·25 February 2022 ·consulta-vinculante Medium impact
Tax

No penalty applies if errors in Corporate Tax instalments are voluntarily rectified

A company enquired whether it would face a penalty for incorrectly calculating a Corporate Tax instalment. The DGT ruled that the voluntary rectification of a tax situation prevents liability for infractions committed when filing an incorrect return.

In 6 key points

Lifecycle

2022-02-25PublishedPublished 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