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V1375-15 ·30 April 2015 ·consulta-vinculante Medium impact
Tax

No late payment interest accrues during the period when the deadline is suspended due to probate proceedings

The taxpayer asks whether late payment interest is incurred when the deadline for filing the inheritance tax return is suspended due to probate proceedings. The DGT rules that the suspension of the deadline prevents the accrual of interest during that specific period.

In 6 key points

How it affects those involved

This ruling provides legal certainty for taxpayers facing delays in inheritance tax filings due to judicial probate processes, ensuring they are not penalised with interest for periods beyond their control.

Lifecycle

2015-04-30PublishedPublished 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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