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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 complementaria por rendimientos del trabajo percibidos por circunstancias no imputables al contribuyente no es 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 la presentación se realiza fuera de dicho plazo, sí se considerará extemporánea y se aplicarán los recargos correspondientes.
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