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V2852-23 24 October 2023 · SG de Tributos Criterion in force
IRPF · autoliquidación extemporánea

Late self-declaration of IRPF for refund may be penalisable

The DGT responds that while there is a right not to declare under certain conditions, submitting a late self-declaration may be subject to a penalty.

The question raised

Cuestión planteada

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