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V0588-20 ·16 March 2020 ·consulta-vinculante Medium impact
Tax

Supplementary Model 184 returns and IRPF amendments possible following IBI increases

A taxpayer inquired whether a cadastral review resulting in a higher IBI requires amending Model 184 for a former community of property and their personal income tax (IRPF), and if penalties would apply. The DGT ruled that it is possible to file supplementary or substitute returns, and that amending IRPF to claim a refund is not subject to penalties.

In 6 key points

How it affects those involved

Taxpayers facing cadastral adjustments that affect property tax (IBI) may need to amend previous tax filings to ensure correct deductions, without fear of penalties if seeking a refund.

Lifecycle

2020-03-16PublishedPublished 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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