General issues

When the deductions to be regularized in the declaration corresponding to the current fiscal year have been made in declarations of different fiscal years, the late payment interest must be determined separately with respect to the amounts deducted in each declaration, subsequently transferring the sum to the corresponding box of those reflected in the declaration with the numbers [0573], [0576], [0578] and [0581] .

• If the declarations in which the aforementioned deductions had been made turned out to be entered, the late payment interest corresponding to the amounts deducted in each of them will be determined based on the time elapsed between the expiration date of the declaration period of the year in question. treated and the date on which the declaration for the 2023 financial year is submitted.

• If as a result of the declaration in which the deductions that are now restored were made, a refund was obtained, the delay period will be computed from the day following the date on which it was received until the date of presentation of the tax return. fiscal year 2023.