6.7 Increase for non-compliance with leveling reserve (Article 105.6 LIS)

Key 01038 This key will contain the amount corresponding to the integration into the full quota of the tax period in which the non-compliance with the requirements for the application of the leveling reserve takes place, the full quota corresponding to the amounts that have been subject to reduction, increased by 5 percent, in addition to late payment interest, as provided for in section 6 of article 105 of the LIS .