Arts. 191-206 + 188 LGT
AEAT tax sanction calculator
Estimate the final tax sanction applying conformity (30%) and early payment (25%) reductions under Art. 188 LGT.
Applicable reductions (Art. 188 LGT)
Gross sanction (75%)
€3,750.00
Sanction to pay
€1,968.75
Conformity reduction (−30%)−€1,125.00
Early payment reduction (−25%)−€656.25
TOTAL TO PAY€1,968.75
Indicative calculation under Arts. 191-206 and 188 LGT. Does not include late payment interest (Art. 26 LGT) or surcharges for late filing (Art. 27 LGT). Consult a tax advisor.
Applicable reductions table
| Reduction | % | Requirement | Legal basis |
|---|---|---|---|
| Conformity | 30% | Accept the proposed assessment | Art. 188.1.b LGT |
| Early payment | 25% | Pay in voluntary period + conformity | Art. 188.3 LGT |
| Not appealing (adm.) | 25% | Not filing administrative appeal | Art. 188.1.b LGT |
| Recidivism (increase) | +25% | Very serious infraction in prior 4 years | Art. 187.1.a LGT |
Lexiel searches Supreme Court and TEAC case law on tax sanctions and penalty procedures.
Ask your legal question from €9.90/moRelated resources
Tax inspectionAEAT procedure to verify compliance with tax obligations. The taxpayer has the right to legal counsel, copies of proceedings and a maximum 18-month timeframe.Arts. 142-159 LGTTax baseQuantity resulting from measuring the taxable event, to which the tax rate is applied to determine the tax liability. Example: in personal income tax, it is the sum of net income minus reductions.Arts. 50-55 LGT
Tax LawView specialty
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