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A query was raised regarding whether penalties for infractions under Articles 191 to 197 of the General Tax Law (LGT), which do not qualify for the 50% or 30% reductions, may benefit from the 25% reduction. The Directorate General of Taxes (DGT) has ruled that this is possible, provided that the requirements of timely payment and the non-filing of appeals are met.
The tax team reviews your specific situation.
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