{"id":18510,"date":"2023-03-10T15:51:39","date_gmt":"2023-03-10T14:51:39","guid":{"rendered":"https:\/\/etl-ilia.es\/general\/termina-plazo-reclamacion-sanciones-presentacion-fuera-plazo-modelo-720\/"},"modified":"2024-07-22T12:43:30","modified_gmt":"2024-07-22T10:43:30","slug":"deadline-claim-penalties-late-submission-form-720-ends","status":"publish","type":"post","link":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/deadline-claim-penalties-late-submission-form-720-ends\/","title":{"rendered":"The deadline to claim penalties for late submission of Form 720 ends"},"content":{"rendered":"

For certain taxpayers<\/strong>, the deadline to present an appeal<\/strong> for patrimonial liability of the legislative State and recover debts and tax penalties<\/strong> derived from the lack of presentation or late presentation of Form 720<\/strong> ends on March 14, 2023<\/strong>.<\/div>\n<\/div>

On March 14, 2022<\/strong>, the ruling of the TSJEU of 01\/27\/2022 on case C-788\/19 was published in the OJEU<\/span>. It declares that the Spanish regime for unjustified capital gains of personal income tax and IS, as well as the sanctioning regime for non-compliance or late submission of Form 720<\/strong>, are contrary to EU law because they represent a disproportionate restriction on the free movement of capital.<\/p>\n<\/div>

The ruling of the TSJEU of June 28, 2022, in case C-278\/20<\/span><\/a>, declares that the Spanish regime of patrimonial liability of the legislative State does not comply with the obligations<\/strong> that correspond to it according to the principle of effectiveness.<\/p>\n<\/div>

Taxpayers have an opportunity to claim debts and penalties<\/strong> resulting from non-compliance or late filing of Form 720<\/strong>.<\/p>\n<\/div>

The deadline to claim for patrimonial responsibility of the legislative State expires on March 14, 2023<\/strong>, one year after the publication of the first ruling in the Official Journal of the European Union. This opportunity allows certain taxpayers to recover debts and tax penalties from non-compliance or late filing of Form 720.<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>