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V1731-22 ·20 July 2022 ·consulta-vinculante Medium impact
Tax

The surcharge for late filing shall be 1% if the new wording of Article 27 LGT is applied

A query is made as to whether the surcharge for late payment should be 1% pursuant to Law 11/2021 or 5% pursuant to the previous regulations. The DGT indicates that the new 1% wording applies if it is more favorable to the taxpayer and the surcharge has not become final.

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2022-07-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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