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A query was raised regarding whether penalties for infractions under Articles 191 to 197 of the General Tax Law (LGT), which do not qualify for the 50% or 30% reductions, may benefit from the 25% reduction. The Directorate General of Taxes (DGT) has ruled that this is possible, provided that the requirements of timely payment and the non-filing of appeals are met.
Cuestión planteada Conocer si las sanciones tributarias derivadas de un acta de disconformidad por las infracciones recogidas en el artículo 191 a 197 de la Ley General Tributaria y a las que no les corresponde las reducciones del 50 % o 30 %, sí se les aplica la reducción del 25 % a la que hace referencia el artículo 188 del mismo Cuerpo legal cumpliendo los requisitos de ser abonada en plazo y no recurrir ni la liquidación ni la sanción.
La reducción del 25 % prevista en el artículo 188.3 de la LGT es aplicable a las sanciones resultantes de un acta de disconformidad. Para ello, deben concurrir dos requisitos: realizar el ingreso total de la sanción en el plazo legal (o según el acuerdo de aplazamiento con garantía) y no interponer recurso o reclamación contra la liquidación o la sanción.
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