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V0897-23 18 April 2023 · SG de Tributos Criterion in force
IRPF · ganancias patrimoniales

Repayment of late payment interest upon change of residency

A taxpayer asks whether, upon regaining resident status, they are entitled to a refund of late payment interest paid after a supplementary self-assessment. The DGT states that, in line with the intent of the law, such interest should be refunded.

The DGT's ruling

Article 95 bis.5 of the LIRPF establishes the refund of amounts paid for capital gains when taxpayer status is recovered. Although the rule explicitly regulates the accrual of late payment interest for the Administration, the spirit and purpose of the rule suggest that the refund of late payment interest paid by the taxpayer would also be appropriate. Nevertheless, the final determination of whether a refund is appropriate in a specific case rests with the body responsible for the application of taxes.

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