- The topic is about import VAT and the submission of a customs declaration after the deadline specified in Article 149 of the Union Customs Code
- There is a surcharge for late declaration according to Article 27 of the General Tax Law
- The Twentieth Additional Provision of the General Tax Law of December 17, 2003, specifically section 1d, does not apply to import VAT
- Late submission of an import declaration results in a surcharge for late declaration related to the import VAT accrued at the time of submission
Source: serviciostelematicosext.hacienda.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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