Self-employed workers and entrepreneurs will be able to benefit from the reduction in the surcharge system if they meet the requirements, even retroactively. We will tell you the details in this post.
The new anti -tax fraud law came into force on 11 July 2021. It regulates several changes that positively affect self-employed entrepreneurs, such as the reduction of penalties for early payment and the change in the surcharge system. The latter can be applied in cases prior to the new law if a number of conditions are met.
Sage
YOU MAY BE INTERESTED! Following the publication of the measures to prevent and combat tax fraud included in Law 11/2021, of July 9, the Software Certification Regulation is now being published. It develops the specifications of the prohibition of dual-use billing programs introduced by the Anti-Fraud Law in July 2021.
LEGAL NEWS! Do you have any questions? Check out the summary of the Software Certification Regulation prepared by the Sage Legal Team.
What is the new surcharge system?
Until now, the system of surcharges for late filing without oil and gas email list prior request from the Treasury involved the imposition of a surcharge of 5%, 10% and 15% for the first 3, 6 and 12 months of delay respectively, and 20% after 12 months. In addition, after 12 months, late payment interest was accrued.
The new Anti-Fraud Law has modified section 2 of article 27 of the General Tax Law , so that it has established the following:
The surcharge for late filing without prior notice will be 1% for each full month of delay . Late filing interest will not be applied until 12 months of delay have elapsed.
From the moment that 12 months of delay have elapsed , the surcharge will be 15% and late payment interest will accrue.
Surcharges will not be required for taxpayers who regularize their situation based on the criteria of an administrative regularization (for the same tax concept and under the same circumstances, but in other tax periods). The requirements that must be met in this case are the following:
Make the voluntary regularization within a period of 6 months from the notification of the prior settlement.
Pay the resulting amounts.
Not having submitted a request for rectification or an appeal or claim against the settlement.
That the prior administrative regularization is not accompanied by a sanction.
In the event that any of the aforementioned requirements are not met, the corresponding surcharge may be demanded from the taxpayer with a simple notification.
