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A query was raised regarding the legal nature of substitute tax returns filed after the expiry of the deadline. The Directorate General for Taxes (DGT) ruled that, although they replace an original filing, if they are submitted after the deadline, they are classified as late filings.
Cuestión planteada
Una declaración es sustitutiva cuando se refiere a la misma obligación y periodo que una anterior y tiene por objeto reemplazarla. El hecho de que la declaración original se presentara dentro de plazo no implica que la sustitutiva también lo esté. Si la declaración sustitutiva se presenta con posterioridad a la finalización del plazo, tiene la consideración de extemporánea según el artículo 122.1 de la LGT.
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