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V2798-20 11 September 2020 · SG de Tributos Criterion in force
OTRO · sanción tributaria

25% reduction applicable to penalties derived from a notice of disagreement

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.

The question raised

To determine whether tax penalties derived from a notice of disagreement for the infractions set forth in Articles 191 to 197 of the General Tax Law, and which are not eligible for the 50% or 30% reductions, are subject to the 25% reduction referred to in Article 188 of the same legal body, provided the requirements of being paid on time and not appealing either the assessment or the penalty are met.

The DGT's ruling

The 25% reduction provided for in Article 188.3 of the LGT is applicable to penalties resulting from a notice of disagreement. To this end, two requirements must be met: the total payment of the penalty must be made within the legal period (or according to the deferral agreement with guarantee) and no appeal or claim may be filed against the assessment or the penalty.

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