BASQUE COUNTRY: Do not forget to submit the supporting documents with your Corporate Tax return

As you may know, along with the Corporate Tax return, a series of supporting documents for adjustments, deductions, etc. made by your company must be submitted:

You may incur a violation if you do not submit them in a timely manner

• The violation, unless it is one of those specifically classified or operates as a criterion for the graduation of a sanction, will go into the catch-all drawer of violations for non-compliance with other obligations established in the tax regulations.
• The penalty applied consists of a fine of 150 euros in Araba and Gipuzkoa, and 300 euros in Bizkaia.

If you want to assert your right, you must prove it

As in the procedures for applying taxes, anyone who intends to assert their right must prove it; if the supporting documents are not submitted, this burden of proof is not fulfilled and the appropriate settlement will also be made.

Note, the delay is not attributed to the Administration

Until you submit all the required documentation, any delay that may occur in the management procedures related to self-assessment will not be attributable to the Tax Administration.