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V2688-23 ·3 October 2023 ·consulta-vinculante Medium impact
Tax

Successive reductions may be applied to tax penalties if legal requirements are met

The inquirer asks how reductions for compliance and additional reductions for payment of the penalty are applied. The DGT clarifies that these are distinct and compatible reductions applied successively to the relevant base.

In 6 key points

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2023-10-03PublishedPublished 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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