A new regime of surcharges and reduction of penalties is established under Law 11/2021, on measures to prevent and combat tax fraud. This law is a consequence of the transposition of Council Directive (EU) 2016/1164 of 12 July 2016.
We had already been anticipating some of these actions when we talked about the tax reform that would be included in the PGE 2021.
New regime of surcharges and reduction of penalties
It contains modifications in several regulations, mainly in tax matters.
One of them is the one that establishes a new regime of reductions for tax penalties, and a new regime of surcharges for untimeliness, as well as a new regime of exoneration for voluntary regularization. The purpose of all this is to achieve greater simplification and encourage voluntary payment of tax obligations.
New regime of surcharges for late filing
Without the existence of a requirement.
- Compared to the previous regime (surcharge of 5%, 10% and 15%, depending on whether the delay was up to 3, 6 or 12 months, and a surcharge of 20% for delays exceeding 12 months, plus interest for late payment),
- The new regulation establishes:
- Surcharge of 1%, plus an additional 1% for each full month of delay (therefore, between 1% and 12%).
- Surcharge of 15% for delays exceeding 12 months (plus interest for late payment, as in the previous regime).
A transitory regime is established for its application: it will be applicable to the surcharges demanded prior to the entry into force of this law, if it is more favorable to the taxpayer and they have not become final.
This surcharge regime does not apply to customs declarations.
New surcharge exemption regime for voluntary regularization
No surcharge will be required in voluntary regularizations of other fiscal years based on criteria set by the AEAT when checking another fiscal year.
Conditions for exemption:
- That it is regularized within 6 months from the liquidation made by the AEAT.
- Full payment of the corresponding amounts.
- That no appeal is filed, nor rectification is requested.
- That the AEAT has not imposed a penalty in the verification carried out.
New regime of reductions in tax penalties
- Penalty derived from tax assessments with agreement: 65% reduction (previously 50%).
- Reduction for conformity: remains at 30%.
- Reduction for timely payment of the penalty: 40% (previously 25%).
- Compatibility of the reduction for compliance and payment on time is maintained (consolidated reduction: 58 %, as compared to the current 47.5 %).
A transitory regime is established for its application. They will be applicable to those required prior to the entry into force of this law, if it is more favorable to the taxpayer and they have not become final. They will also apply if it is accredited before the AEAT, before January 1, 2022, the withdrawal of the appeal filed and it is paid within the term opened.
In addition, it is established that the maximum term for the start of the sanctioning procedure initiated from the liquidations or resolutions issued in certain procedures for the application of taxes will be 6 months.
Non-applicability of late payment interest
Another novelty introduced in the law is that, when an unjustified refund is obtained and the taxpayer voluntarily regularizes, interest will not be charged (Art. 26, letter f) LGT). And this, regardless of the fact that the surcharges for untimely filing of the tax return under Article 27 of the LGT may be demanded.
Arrabe Integra
Tax Consulting
