Tax will forgive you if you make a mistake (without bad intention) in Income, VAT or Companies

The Treasury has announced that it is studying the possibility of not fining people who make mistakes when submitting their income tax returns and self-assessments of taxes such as VAT or companies. A decision that will materialize in the project called "the taxpayer's right to error".

Of course, these errors must be minor and involuntary and not cause harm to the administration. The measure, which is already included in the White Paper for fiscal reform, is expected to enter into force in 2023.

This proposal was born in the Council for the Defense of the Taxpayer, with the aim of eliminating some penalties that are imposed for making mistakes when submitting taxes. The model could follow that of other European Union countries such as France, which exempts from fines taxpayers who make some type of error when declaring their taxes for the first time and without bad faith.

However, it is not yet known which errors could no longer involve a penalty, in which cases and if there will be the possibility of rectifying the errors after they have been detected by the Treasury.

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