Voluntary regularization of debts linked to crime

The models for the voluntary regularization of settlements in the event of evidence of a crime against the Public Treasury are approved; and the conditions and procedure for its presentation are established.

The modification of the LGT art.252 by L 34/2015 incorporated the figure of the voluntary regularization of the tax debt for those taxpayers who could have incurred in the conducts typified in the CP art.305 and 305 bis. In that same norm, the Ministry was empowered to approve the models to be used (L 34/2015 disp. final 10ª). In development of
this authorization, the regularization models are approved, effective 6-26-2020:

• 770 «Self-assessment of default interest and surcharges for the voluntary regularization provided for in article 252 of the General Tax Law»; and,
• 771 «Self-assessment of quotas for concepts and exercises without a model available at the Electronic Office of the AEAT for the voluntary regularization provided for in article 252 of the General Tax Law».

These models are exclusively used for those taxes whose demand is submitted to the self-assessment procedure (IRPF, IRNR, VAT, IS or IEF), being subject to the taxes that are demanded by presenting declarations (eg customs debt on imports) to the general scheme.

Those taxpayers who comply with the requirements set forth in LGT
art.252 are authorized for filing.

The models will be presented for each tax concept and fiscal year or taxable event that is intended to be regularized, determining the amount of the fee defrauded in accordance with CP art.305.2.

The self-assessment and entry of the tax quota will be carried out in the following terms:
a) When the tax to be regularized has a self-assessment model in the Electronic Office of the AEAT, said model will be used to carry out the regularization. In the case of a tax item with a quarterly or monthly settlement period, as many tax return forms as settlement periods are intended to be regularized
with respect to the corresponding fiscal year.
b) When the tax to be regularized does not have a self-assessment model in the Electronic Office of the AEAT, model 771 will be used for the recognition and entry of the tax quota. In the case of a tax concept with a quarterly or monthly settlement period, a single model will be presented breaking down the amount of the annual tax liability for each of the settlement periods of the corresponding year.

Finally, as the tax debt is understood to be made up of all its elements, the taxpayer must also pay interest on late payment and surcharges for extemporaneous declaration -applying, where appropriate, the reduction of LGT art.27.5-. The self-assessment and payment is made through form 770, which will include the amount of the deposit paid and the number of the self-assessment receipt (whether it was done using the own form or through form 771).

The models are available exclusively in electronic format and must be submitted electronically via the Internet, in accordance with the rules established in OM HAP/2194/2013 art.2a), 6 and 7.

In relation to the complementary documentation, the guidelines contained in OM HAP/2194/2013 art.18 will apply.
OM HAC/530/2020 art.1 to 7 and 3rd final
disposition, BOE 16-6-20
OM EHA/2027/2007 annex I drafting OM HAC/530/2020 2nd final disposition, BOE 16-6-20