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The DGT confirms that self-declarations of earnings from periods not due do not constitute late submissions if made within the prescribed period and thus no late charges apply.
Cuestión planteada
La autoliquidación del artículo 14.2.b) de la LIRPF es una autoliquidación complementaria pero no extemporánea si se presenta en el plazo que media entre la percepción y el final del inmediato siguiente plazo de declaraciones. Al no ser extemporánea, no se aplican los recargos del artículo 27 de la LGT. El periodo ejecutivo de cobro comenzará al día siguiente de la finalización del plazo fijado por la propia norma del impuesto. Si se presenta fuera de dicho plazo, sí será extemporánea y aplicarán los recargos correspondientes.
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