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The taxpayer submitted a tax return within the deadline but failed to make the corresponding payment. The DGT clarifies that, as the return was filed on time, no late filing surcharges apply; however, the enforcement period will be initiated, and the surcharges applicable to that period will be applied.
Cuestión planteada
Al presentarse la autoliquidación dentro del plazo establecido, no procede el recargo por declaración extemporánea del artículo 27 de la LGT. Sin embargo, al no realizarse el ingreso, se inicia el período ejecutivo al día siguiente de la finalización del plazo de ingreso. Esto conlleva la aplicación de los recargos del período ejecutivo (ejecutivo del 5%, de apremio reducido del 10% o de apremio ordinario del 20%) según el momento en que se satisfaga la deuda.
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