General issues

When the deductions to be regularized in the declaration corresponding to the current fiscal year have been made in declarations of different fiscal years, the late payment interest must be determined separately with respect to the amounts deducted in each declaration, subsequently transferring the sum to the corresponding box of those reflected in the declaration with the numbers [0573], [0576], [0578] and [0581] .

• If the declarations in which the aforementioned deductions were made resulted in payment, the late payment interest corresponding to the amounts deducted in each of them will be determined based on the time elapsed between the due date of the declaration period for the fiscal year in question and the date on which the declaration for fiscal year 2020 is submitted.

• If a refund was obtained as a result of the declaration in which the deductions that are now being restored were made, the delay period will be calculated from the day following the date on which it was received until the date of filing the declaration for the 2020 financial year.