On December 13, 2022, the Supreme Court ruled that the automatic application of the surcharge is inappropriate in cases where the taxpayer has regularized their tax situation regarding the deferred VAT on imports before the enforcement order was issued. The Court based its decision on the principle of VAT neutrality, considering that the late filing of a tax return cannot be automatically taxed.
This ruling may be useful to defend against the application of the surcharge in similar situations, as the Spanish Tax Agency has automatically imposed the surcharge in recent years in cases where the deferred VAT on imports was not included in Box 77 of the 303 Form after the voluntary filing deadline had passed, regardless of whether the taxpayer had regularized their tax situation before the enforcement order was issued.
Source: audiconsultores-etlglobal.com
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