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A query was raised regarding whether filing a claim for judicial partition of an inheritance allows for the interruption of deadlines for calculating surcharges and late payment interest. The DGT ruled that initiating such proceedings interrupts the submission deadlines and suspends the accrual of late payment interest until a final judgment is issued.
Cuestión planteada Si puede solicitar la interrrupción de los plazos a efectos del cómputo de recargos e intereses de demora.
La promoción de un juicio voluntario de testamentaría interrumpe los plazos para la presentación de documentos y declaraciones. Esto impide el devengo de intereses de demora según el artículo 69.6 del RISD. El devengo de intereses se reanudará una vez recaiga la sentencia que ponga término al pleito, por el plazo que reste de la prórroga concedida.
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