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The consultant asks whether they can file model 720 for convenience, even if not required, as they do not exceed thresholds. The DGT states that an infringement occurs through failure to fulfil the obligation to inform, and only the Administration can assess whether an infringement has taken place in each case.
Cuestión planteada Aunque no se supere el incremento de 20.000 € para cierto conjunto de bienes y se diera el caso que no fuera obligatorio presentar la declaración del modelo 720 para el correspondiente ejercicio, ¿se podría presentar la declaración del modelo 720 de dicho ejercicio por comodidad y para evitar posibles descuidos?
La Disposición adicional decimoctava de la Ley General Tributaria tipifica las infracciones como acciones u omisiones que implican un incumplimiento de la obligación de información establecida. La Administración gestora es la única que puede valorar la concurrencia de los elementos de una infracción en cada caso concreto. Por tanto, no existe pronunciamiento a través de la consulta tributaria sobre la posibilidad de presentar la declaración sin estar obligado.
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