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V0672-22 ·28 March 2022 ·consulta-vinculante Medium impact
Tax

No new surcharge applied to unpaid executive surcharge

A query was raised regarding whether the failure to pay an executive surcharge within the granted period triggers a new enforcement surcharge. The DGT ruled that the executive surcharge does not serve as a basis for a new surcharge; instead, its amount will be recovered through the enforcement procedure.

In 6 key points

How it affects those involved

This ruling clarifies that taxpayers will not face compounding surcharges for unpaid executive surcharges, although the debt will still be pursued via enforcement proceedings.

Lifecycle

2022-03-28PublishedPublished 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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