Doctrine by topic · DGT Observatory

Late Payment Interest: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2023

Current position

In the event of a rectification resulting in the refund of an undue payment, the Administration must pay late payment interest from the date of the payment until the payment order. Regarding penalties, late payment interest is not required during the voluntary payment period following the administrative resolution. The calculation of these interests begins the day after the end of said period and ends on the day of the payment.

The DGT's position remains stable regarding the right to the refund of undue payments through rectification. The evolution shows greater technical specificity by detailing the calculation of late payment interest, both in refunds due to rectification and in the regime applicable to penalties.

Turning points

  1. V1981-21

    Specifies that, in the event of a rectification resulting in a refund, the Administration shall pay late payment interest from the date of the payment until the payment order.

  2. V1995-23

    Establishes that late payment interest on penalties is not required during the voluntary payment period and defines the dies a quo and dies ad quem of said calculation.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V1198-23 8 May 2023

VAT refund procedure terminates upon commencement of limited verification procedure

SG de Tributos
procedimiento de devolucióncomprobación limitadacaducidadprescripciónsilencio administrativo RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 123RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 125.3
Affects CompanyExpat · Non-residentIndividual
V1922-22 10 Sept 2022

Administrative silence in undue payment refunds is deemed a rejection

SG de Tributos
devolución de ingresos indebidossilencio administrativodesestimacióninterés de demoraprocedimiento de oficio LGT — Ley 58/2003 General Tributaria art. 32LGT — Ley 58/2003 General Tributaria art. 221
Affects CompanyExpat · Non-residentIndividual

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