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V0675-22 ·29 March 2022 ·consulta-vinculante Medium impact
Tax

Positive adjustment for surcharges must be made in the period the expense is recorded in the accounts

The query asks whether surcharges for late payment or late filing must be adjusted in the year of notification or the year of payment. The DGT rules that the adjustment must be made in the tax period in which the accounting entry for the expense was recorded.

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2022-03-29PublishedPublished 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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