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The inquirer asks how reductions for compliance and additional reductions for payment of the penalty are applied. The DGT clarifies that these are distinct and compatible reductions applied successively to the relevant base.
Cuestión planteada
La reducción del artículo 188.3 de la LGT se aplica sobre el importe de la sanción una vez aplicada la reducción por conformidad del artículo 188.1.b). Si no procede la primera, se aplica directamente la del 188.3 si se cumplen sus requisitos. Para la reducción del 40%, es necesario no interponer recurso contra la liquidación ni contra la sanción y realizar el ingreso en los plazos legales.
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