Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
In the absence of definitive data due to the supply of information by electricity market bodies, the taxpayer must file a provisional self-assessment and subsequently rectify it or file a supplementary return. In these cases, the lack of data constitutes an objective and exogenous circumstance that prevents the application of the late filing surcharge. The surcharge for filing outside the deadline is calculated according to article 27.2 of the LGT (General Tax Law), applying an initial 1% and an additional 1% for each full month of delay, computed from date to date.
The DGT's position remains constant regarding the exemption from the surcharge when the lack of data is beyond the taxpayer's control (V1652-15, V1048-16, V0044-21, V0024-25). The evolution is limited to technical precision regarding the calculation of monthly periods (V0532-23) and the application of surcharge rates according to the time elapsed (V2589-21).
Turning points
Specifies that the calculation of the month for the additional surcharge must be carried out from date to date following article 5.1 of the Civil Code.
Analysis based on 8 of 8 rulings with a stated position. Updated 13 October 2026.
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