Approval of forms to make the voluntary regularisation provided for in Articles 305 CP and 252 LGT easier for taxpayers

On 16 June 2020, Order HAC/530/2020 was published in the Official State Gazette, approving forms 770 “Self-assessment of interest on arrears and surcharges for the voluntary regularisation provided for in Article 252 of the General Tax Act” and 771 “Self-assessment of instalments for items and financial years without form available at the AEAT’s e-Office for the voluntary regularisation provided for in Article 252 of the General Tax Act”.

This Ministerial Order comes into force on 26 June 2020, the date from which such forms will be authorised, as well as the possibility of paying the corresponding fees, surcharges and interest for late payment.