According to the contested ruling, from the Contentious-Administrative Chamber of the National High Court, of November 25th, 2020, it was decided that the periods expressed in days must be counted from the day following the day on which the notification of the act to be processed takes place or the day following the day on which the administrative silence leads to an acknowledgement or rejection.
In the case presented, the tax period for corporate income tax was established from October 1st, 2010 to September 30th, 2011, which meant that the last day would be September 30th, 2011.
The State Attorney then explains that from that same day, the period of six months after the end of the tax period will have to be calculated and, having completed the entire tax period, the period of 25 calendar days will be calculated.
The period of six months after the end of the tax period must be calculated from date to date as it is established by months, so the calculation starts on the day after September 30th, 2011 and ends on the corresponding ordinal, which would correspond to March 30th, 2012.
The period of 25 calendar days after the end of the six-month period following the end of the tax period should start the following day, since the specific day from which it starts to be counted is excluded, on March 31st, 2012, thus ending on April 24th, 2012.
For the purposes of calculating the deadline for filing the Corporate Tax self-assessment tax return, the general rules for calculating the deadline must be followed, so that the six months following the end of the tax period must be calculated from date to date.
According to what has been established, the deadline for filing the Corporate Tax ended on April 24th, 2012, which means that if the taxpayer filed it on April 25th, 2012, it was out of time, which would mean an assessment of the surcharge.
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