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The consultant asks whether supplementary declarations can be filed after receiving an interest repayment. The DGT responds that supplementary declarations are not permissible if the repayment does not reduce the deduction base below the already applied amount.
Cuestión planteada
La presentación de autoliquidaciones complementarias es improcedente si la devolución de intereses no afecta a la cantidad ingresada o devuelta de los ejercicios, ya que la base de deducción seguiría siendo superior a la aplicada. Asimismo, la declaración de prescripción de una obligación tributaria es competencia de la Agencia Estatal de Administración Tributaria y no del Centro Directivo.
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