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A query was raised regarding how a one-month period should be calculated for the application of surcharges on late tax returns. The Directorate General of Taxes (DGT) clarifies that the calculation of months must be performed from date to date in accordance with the Civil Code.
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El recargo por presentación fuera de plazo se aplica conforme al artículo 27.2 de la LGT, siendo del 1% inicial y un 1% adicional por cada mes completo de retraso. El cómputo de dicho mes debe hacerse de fecha a fecha siguiendo el artículo 5.1 del Código Civil. Por ejemplo, si el vencimiento es el 30 de junio, el mes termina el 30 de julio, y el recargo adicional se aplica a partir del 31 de julio al haberse completado el mes.
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