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V2852-23 ·24 October 2023 ·consulta-vinculante Medium impact
Tax

Late self-declaration of IRPF for refund may be penalisable

The DGT responds that while there is a right not to declare under certain conditions, submitting a late self-declaration may be subject to a penalty.

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2023-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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