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V0508-16 ·9 February 2016 ·consulta-vinculante Medium impact
Tax

Extraordinary appeal for review is inadmissible if the penalty accrues in a subsequent financial year

An author inquires whether she can file an appeal for review against her 2011 and 2012 Income Tax (IRPF) returns following a court order to pay a contractual penalty. The Directorate General of Taxes (DGT) rules that the expense must be attributed to the financial year in which the penalty accrues, thereby precluding the appeal.

In 6 key points

How it affects those involved

This ruling clarifies the temporal allocation of expenses related to legal penalties, preventing taxpayers from retroactively adjusting previous tax years for costs that arise in later periods.

Lifecycle

2016-02-09PublishedPublished 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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