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V0634-25 ·8 April 2025 ·consulta-vinculante Low impact
Tax

Positive certificate possible if debt paid before apremio notification

The consultant asks whether a certificate of tax compliance can be obtained having paid the main debt after the voluntary period but before the apremio notification, without having paid the 5% penalty. The DGT responds that the certificate will be positive because the main debt is satisfied and the 5% penalty has not yet been calculated or notified.

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2025-04-08PublishedPublished 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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