According to the recent resolution of the Central Economic-Administrative Court (TEAC), in its resolution no. 1373/2022 dated December 21, 2022, limitations contained in articles 26.4 and 240.2 of the General Tax Law (LGT), which state that: “Late payment interest will not be demanded from the moment in which the Tax Administration fails to comply for… Continue reading Tax advisor: New interpretation of article 240.2 of the LGT by the TEAC (Spanish Tax Authorities)
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