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A query was raised regarding how to determine the economic loss for the purpose of grading sanctions when there are obligations to make advance payments. The DGT ruled that the obligation to make advance payments is autonomous from the principal tax obligation and does not affect the calculation of the economic loss.
Cuestión planteada ¿Cómo se determina el perjuicio económico en los impuestos en los que existen obligaciones a cuenta? En particular, ¿qué partida debe incluirse en el denominador de la fracción, la cuota líquida o la cuota diferencial?
El cálculo del perjuicio económico para las infracciones ligadas a la obligación tributaria principal es independiente de la obligación de realizar pagos a cuenta. El perjuicio se determina mediante la relación entre la base de la sanción y la cuantía total que hubiera debido ingresarse en la autoliquidación o por la adecuada declaración del tributo, o el importe de la devolución obtenida.
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