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 are payable, 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 year in question and the date on which the declaration for the 2024 year is filed.

• If a refund was obtained as a result of the declaration in which the deductions now being reinstated were made, the delay period will be computed from the day following the date on which the refund was received until the date of filing the 2024 tax return.