Approval of voluntary tax-debt adjustment forms in cases involving a tax offense
Law 34/2015, of September 21, 2015, partially amending the General Taxation Law, introduced a new article 252 defining the voluntary adjustment regime preventing the tax authorities from passing on an official copy of the case record to the court with jurisdiction and sending the case to the public prosecutor’s office.
You are reminded that this voluntary adjustment must involve acknowledgment and payment in full of the tax debt before notice of the commencement of audit and investigation work to determine the debt; or, if those procedures had not occurred, (i) before the public prosecutor’s office, the government lawyer, or the procedural representative of the autonomous community, provincial or local government concerned, files a criminal complaint or report of a criminal offense against the party with tax obligations, or (ii) before the public prosecutor's office or the examining judge carry out procedures formally informing the party with tax obligations of the commencement of investigations.
Now, Order HAC/530/2020, of June 3, 2020, published by the Official State Gazette (BOE) of June 16, 2020 contains approval of the following forms and determines the terms and conditions and procedure for filing:
a) Form 770 for self-assessment of late-payment interest and surcharges for the voluntary adjustment under article 252 of the General Taxation Law.
b) Form 771 for self-assessment of tax liability in respect of items and periods where no form is available on AEAT's website for the voluntary adjustment under article 252 of the General Taxation Law.
The order entered into force on June 26, 2020.
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