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V1995-23 ·7 July 2023 ·consulta-vinculante Medium impact
Tax

No late payment interest applies to penalties during economic-administrative appeal proceedings

A query was raised regarding when the calculation of late payment interest should begin for a penalty that has been suspended during an appeal process. The DGT clarifies that such interest does not accrue during the processing of an economic-administrative appeal.

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2023-07-07PublishedPublished 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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