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A query was raised regarding whether a person could benefit from an exemption from surcharges by submitting supplementary self-assessments for previous years before receiving a notification, but outside the six-month period established by the new law. The DGT ruled that to qualify for the exemption, it is an essential requirement to submit the declaration within six months of the notification of the assessment.
Cuestión planteada Con las modificaciones que se han producido en el artículo 27.2 de la Ley 58/2003, de 17 de diciembre, General Tributaria (LGT), ¿la persona que recibió el requerimiento puede verse beneficiada de la exención del recargo por extemporaneidad si las autoliquidaciones complementarias correspondientes a los períodos 2018 y del 2019 se presentaron en fecha 13/07/2021 antes de la liquidación antecedente, pero con modificación en vigor?. ¿O para tener derecho al beneficio que otorga la nueva redacción del artículo 27.2, tendría que haber presentado esas autoliquidaciones complementarias dentro de los 6 meses a la fecha de notificación de la liquidación.?
Para que proceda la exoneración de los recargos prevista en el artículo 27.2 de la LGT, es necesario que la declaración o autoliquidación se presente en el plazo de seis meses a contar desde el día siguiente a la notificación de la liquidación. Si no se cumple este extremo, no procede la exoneración del recargo. Además, esta exoneración no es aplicable a la regularización de otros obligados tributarios distintos al que realiza la autoliquidación, aunque concurran las mismas circunstancias.
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