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A query is made as to whether the surcharge for late payment should be 1% pursuant to Law 11/2021 or 5% pursuant to the previous regulations. The DGT indicates that the new 1% wording applies if it is more favorable to the taxpayer and the surcharge has not become final.
Question raised: It is requested to determine whether the corresponding surcharge is 1% in accordance with the new wording of Article 27 of the LGT provided by Law 11/2021 of July 9, or conversely, whether the 5% surcharge applies in accordance with the previously effective wording.
The new wording of Article 27.2 of the LGT, which establishes a surcharge of 1% plus an additional 1% for each full month of delay, is applicable to surcharges demanded prior to its entry into force provided that it is more favorable to the taxpayer and the surcharge has not become final. In the hypothetical case of a self-assessment submitted late after the deadline has expired, the surcharge shall be 1%.
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