Back to index
V0109-23 1 February 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · intereses de demora

Late payment interest must be paid for the days elapsed during the tax extension period

A query is made as to whether the extension of the deadline for filing the Inheritance and Gift Tax generates the accrual of late payment interest. The DGT responds in the affirmative, as the extension implies a deferral of payment.

The question raised

Question posed: Whether late payment interest must be paid for the extended period or, conversely, whether, due to the absence of regulation in a norm with the rank of Law, the accrual of late payment interest for the days elapsed until the filing within the extended period cannot occur.

The DGT's ruling

The extension for filing the Inheritance and Gift Tax entails a deferral of payment. Therefore, late payment interest accrues for the days elapsed from the end of the six-month period for filing the return until its effective filing within the extended period, pursuant to Article 68 of the RISD.

Email
Contact