According to the information provided on the General Tax Administration (AGT) website, taxpayers with pending tax or custom duties related debts may benefit from an exceptional settlement regime until 31 December 2023. According to this information, taxpayers who pay the abovementioned debts within said deadline shall benefit from a 50% and a 30% reduction of the applicable fines and compensatory interest respectively. For such purpose, taxpayers must express to AGT their intention to benefit from such regime and proceed with the payment of the total tax amount (including fines and interest as reduced) within a 15-day deadline counting from the date of receipt of AGT’s notice setting the amount due.
Taxpayers subject to pending tax criminal procedures as well as those wishing to pay the tax debt through instalments will be excluded from the abovementioned exceptional settlement regime.
It should be noted that this exceptional settlement regime must be duly approved by a proper statute, which has not yet been published.
We note that the information provided by AGT does not clarify whether this regime requires taxpayers to withdraw pending judicial or administrative claims (as it was the case in past exceptional tax debts settlement regimes). We will need to wait for the publication of the statute approving this exceptional regime to get clarification in this respect.
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