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V1650-20 ·27 May 2020 ·consulta-vinculante Medium impact
Tax

Late submission of IRPF return for refund may be penalisable

The consultant asks whether submitting an IRPF return beyond the deadline to claim a refund, when there is no obligation to declare, may result in a penalty. The DGT responds that although a taxpayer has the right not to declare, if they choose to do so, they must comply with legal deadlines, meaning late submission could be penalisable.

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2020-05-27PublishedPublished 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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