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V0688-22 ·31 March 2022 ·consulta-vinculante Medium impact
Tax

Loss of 40% reduction if penalty is not paid in full under transitional regime

The inquirer asks whether requesting a deferral of a penalty results in the loss of the 40% reduction under the transitional regime. The DGT responds that to apply this transitional regime, it is necessary to meet the requirements for withdrawal and to pay the full amount within the established timeframe.

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2022-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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