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The consultant asks whether failing to declare a debt in the regulatory period may constitute a tacit choice under the special regime for time-based operations. The DGT responds that opting for a special regime requires an explicit and formal exercise.
Cuestión planteada ¿Podría entenderse que aun no habiendo optado formalmente por la regla especial, el obligado tributario ha optado tácitamente, al no haber declarado y liquidado la deuda tributaria dentro del período reglamentario de declaración por entenderse que de sus actos deriva que ha optado por la regla especial?
La elección de un régimen de tributación especial frente al general supone el ejercicio de una opción que debe ser exteriorizada mediante un cauce formal. Si no se efectúa el ejercicio expreso de la opción por el régimen especial del artículo 14.2.d) de la LIRPF en la autoliquidación presentada en el periodo voluntario, se aplica la regla de imputación general del artículo 14.1.c) de la LIRPF.
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