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The inquirer asks about the statute of limitations for regularizing foreign pensions without penalties. The DGT clarifies that the single additional provision of Law 26/2014 allows for the regularization of non-prescribed periods and that filing a supplementary tax return interrupts the statute of limitations.
Question raised: Statute of limitations for the 2010 tax year to 30/06/2015
The single additional provision of Law 26/2014 establishes a right to regularize foreign pensions without surcharges, interest, or penalties until June 30, 2015. This right may only be exercised regarding tax periods that have not become time-barred. The filing of a supplementary tax return constitutes a reliable action that interrupts the statute of limitations for the Administration's right.
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