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V5260-16 ·13 December 2016 ·consulta-vinculante Medium impact
Tax

Filing a voluntary probate proceeding interrupts deadlines and the accrual of late payment interest

A query was raised regarding whether filing a claim for judicial partition of an inheritance allows for the interruption of deadlines for calculating surcharges and late payment interest. The DGT ruled that initiating such proceedings interrupts the submission deadlines and suspends the accrual of late payment interest until a final judgment is issued.

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2016-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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