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V2589-21 ·22 October 2021 ·consulta-vinculante Medium impact
Tax

Surcharge for supplementary tax returns will be 15% if more than 12 months have elapsed

A query was raised regarding the surcharge percentage applicable to a supplementary tax return filed one year after the deadline. The DGT clarifies that the percentage depends on whether the filing occurs within or after the 12-month period following the due date.

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2021-10-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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