Post by account_disabled on Mar 7, 2024 4:34:03 GMT
In previous articles we have analyzed the surcharges for late declaration , regulated in article 27 of the General Tax Law , and that arise with the late presentation of a self-assessment with a result to be paid , provided that there has been no prior requirement from the Tax administration . That is to say, these are surcharges that are applicable whenever there is spontaneous action by the taxpayer with the aim of regularizing his eventual incorrect situation, excluding any sanctions that may have been required. For its existence it is necessary that there has been no “prior request from the Tax Administration”, a concept that has been the subject of extensive debate.
late declaration surcharges Index Concept Asia Mobile Number List of prior requirement Expansion of the concept: same events, but different period Concept of prior requirement Article 27 of the General Tax Law itself defines the prior requirement as “ any administrative action carried out with formal knowledge of the taxpayer leading to the recognition, regularization, verification, inspection, assurance or settlement of the tax debt .
A strict delimitation of this concept interprets that this prior administrative action, which excludes the application of surcharges, must refer to the same concept (VAT, Personal Income Tax, IS,...) and tax period . Expansion of the concept: same events, but different period However, jurisprudence has been expanding this concept , specifically, the Third Chamber of the Supreme Court has indicated that it is possible to exclude the surcharge for late presentation " when, despite there being no prior requirement in the strict sense, the late presentation of the self-assessment may have been induced by knowledge of relevant facts reflected in a .
Conformity Report relating to a certain fiscal year of a Tax, signed prior to the presentation of said self-assessments corresponding to certain periods of a previous fiscal year of the same tax” ( STS 1579 /2020, of November 23 ; STS f February 15 ; STS 1287/2023, herefore, the surcharge is not applicable when , as it is not considered spontaneous, the complementary self-assessment is submitted once an inspection report has been signed (or, where applicable, a settlement proposal in a management procedure) referring to the regularization of the same facts in a tax with respect to a previous year. On the contrary, the surcharge would apply when the self-assessment is submitted prior to the formalization of the inspection report or the settlement proposal.
late declaration surcharges Index Concept Asia Mobile Number List of prior requirement Expansion of the concept: same events, but different period Concept of prior requirement Article 27 of the General Tax Law itself defines the prior requirement as “ any administrative action carried out with formal knowledge of the taxpayer leading to the recognition, regularization, verification, inspection, assurance or settlement of the tax debt .
A strict delimitation of this concept interprets that this prior administrative action, which excludes the application of surcharges, must refer to the same concept (VAT, Personal Income Tax, IS,...) and tax period . Expansion of the concept: same events, but different period However, jurisprudence has been expanding this concept , specifically, the Third Chamber of the Supreme Court has indicated that it is possible to exclude the surcharge for late presentation " when, despite there being no prior requirement in the strict sense, the late presentation of the self-assessment may have been induced by knowledge of relevant facts reflected in a .
Conformity Report relating to a certain fiscal year of a Tax, signed prior to the presentation of said self-assessments corresponding to certain periods of a previous fiscal year of the same tax” ( STS 1579 /2020, of November 23 ; STS f February 15 ; STS 1287/2023, herefore, the surcharge is not applicable when , as it is not considered spontaneous, the complementary self-assessment is submitted once an inspection report has been signed (or, where applicable, a settlement proposal in a management procedure) referring to the regularization of the same facts in a tax with respect to a previous year. On the contrary, the surcharge would apply when the self-assessment is submitted prior to the formalization of the inspection report or the settlement proposal.