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The consultant asks whether submitting an IRPF return beyond the deadline to claim a refund, when there is no obligation to declare, may result in a penalty. The DGT responds that although a taxpayer has the right not to declare, if they choose to do so, they must comply with legal deadlines, meaning late submission could be penalisable.
Cuestión planteada El consultante plantea si es sancionable realizar una declaración extemporánea del IRPF a devolver, siendo no obligado tributario.
Los contribuyentes exentos de declarar por el artículo 96.2 de la LIRPF tienen el derecho de no hacerlo, pero si deciden presentar la autoliquidación deben cumplir con los requisitos de plazo del artículo 97.1 de la LIRPF. La presentación extemporánea de una autoliquidación es una infracción según el artículo 198.1 de la LGT, aunque para que sea sancionable debe valorarse el elemento subjetivo de culpabilidad o negligencia por la Administración. Por tanto, la conducta es susceptible de sanción siempre que se cumplan los requisitos legales y concurra culpabilidad.
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