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V1650-20 27 May 2020 · SG de Tributos Criterion in force
IRPF · autoliquidación extemporánea

Late submission of IRPF return for refund may be penalisable

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.

The question raised

Question raised: The applicant asks whether submitting an untimely IRPF return for a refund is punishable, even when not being a tax-obligated person.

The DGT's ruling

Taxpayers who meet the conditions of Article 96.2 of the LIRPF have the right not to file a return, but if they decide to submit a self-assessment, they must comply with the established deadlines. The submission of an untimely self-assessment constitutes an infringement under Article 198.1 of the LGT, although for it to be punishable, the subjective element of culpability (intent or negligence) must be present, which the Administration must assess.

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