6.7 Increase due to non-compliance with leveling reserve (Article 105.6 LIS)

Code 01038 The amount corresponding to the integration in the full tax period in which the non-compliance with the requirements for the application of the equalization reserve takes place will be entered in this code, the full quota corresponding to the amounts that have been subject to reduction, increased by 5 percent, in addition to late payment interest, in accordance with the provisions of section 6 of article 105 of the LIS .