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The inquirer asks about the statute of limitations for the 2010 tax year regarding the regularization of foreign pensions. The DGT clarifies that the single additional provision of Law 26/2014 allows for regularization without penalties only for tax periods that have not expired.
Question posed: Statute of limitations for the 2010 tax year as of 30/06/2015
The single additional provision of Law 26/2014 establishes a right to regularize foreign pensions without surcharges, interest, or penalties. This right may only be exercised with respect to tax periods that have not expired. The filing of a supplementary self-assessment constitutes a reliable action that interrupts the statute of limitations period pursuant to the General Tax Law.
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