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V0350-18 8 February 2018 · SG de Tributos Criterion in force
OTRO · perjuicio económico

Calculation of economic loss for sanction grading is independent of advance payments made

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.

The question raised

How is the economic loss determined in taxes where advance payment obligations exist? In particular, which item should be included in the denominator of the fraction, the net tax liability or the differential tax liability?

The DGT's ruling

The calculation of economic loss for infractions linked to the principal tax obligation is independent of the obligation to make advance payments. The loss is determined by the relationship between the sanction base and the total amount that should have been paid in the self-assessment or through the proper declaration of the tax, or the amount of the refund obtained.

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