{"id":5455,"date":"2024-11-25T00:00:00","date_gmt":"2024-11-25T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/autodeclaracion-fuera-de-plazo\/"},"modified":"2024-11-25T00:00:00","modified_gmt":"2024-11-25T00:00:00","slug":"autodeclaracion-fuera-de-plazo","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/autodeclaracion-fuera-de-plazo\/","title":{"rendered":"Autodeclaraci\u00f3n fuera de plazo"},"content":{"rendered":"<p>Algunos contribuyentes no presentan su autoliquidaci\u00f3n del IRPF porque, por su volumen de ingresos, no est\u00e1n obligados a hacerlo. En todo caso, pueden presentarla, y es habitual que lo hagan si el resultado de la autoliquidaci\u00f3n es a devolver.<\/p>\n<p>No obstante, \u00bfqu\u00e9 sucede cuando, ya pasado el plazo de presentaci\u00f3n, uno de estos contribuyentes que no present\u00f3 autoliquidaci\u00f3n se da cuenta de que, de haberla presentado, le hubiese resultado a devolver? \u00bfPuede presentarla fuera de plazo?<\/p>\n<p>Pues bien, en estos casos es mejor no precipitarse. Aunque se trate de una declaraci\u00f3n presentada sin que el contribuyente est\u00e9 obligado a ello, es extempor\u00e1nea. Y a las declaraciones extempor\u00e1neas se les aplican las siguientes reglas:\u00a0<\/p>\n<ul>\n<li>Si el resultado es a ingresar, se aplican los recargos por declaraci\u00f3n extempor\u00e1nea previstos por la ley (recargos que aumentan en funci\u00f3n del tiempo transcurrido desde el fin del plazo de presentaci\u00f3n y que pueden ir acompa\u00f1ados de intereses de demora).<\/li>\n<\/ul>\n<ul>\n<li>Si el resultado es a devolver, se aplica una sanci\u00f3n. En concreto, una multa fija de 100 euros. Dicho importe se reduce a 60 euros \u2013se aplica una reducci\u00f3n del 40%\u2013 si el importe de la sanci\u00f3n se ingresa de forma inmediata.<\/li>\n<\/ul>\n<p>Por tanto, cuando no existe obligaci\u00f3n de declarar, es mejor no presentar ninguna declaraci\u00f3n de IRPF a devolver fuera de plazo cuando el importe de la devoluci\u00f3n sea inferior a 60 euros.<\/p>\n<p>\u00a0<\/p>\n<p> Nuestros profesionales le informar\u00e1n sobre las consecuencias de presentar declaraciones fuera de plazo, tanto si su resultado es a ingresar como si es a devolver.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Algunos contribuyentes no presentan su autoliquidaci&oacute;n del IRPF porque, por su volumen de ingresos, no est&aacute;n obligados a hacerlo. En todo caso, pueden presentarla, y es habitual que lo hagan si el resultado de la autoliquidaci&oacute;n es a devolver. No obstante, &iquest;qu&eacute; sucede cuando, ya pasado el plazo de presentaci&oacute;n, uno de estos contribuyentes que [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5456,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-5455","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Autodeclaraci\u00f3n fuera de plazo | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/autodeclaracion-fuera-de-plazo\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Autodeclaraci\u00f3n fuera de plazo | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Algunos contribuyentes no presentan su autoliquidaci&oacute;n del IRPF porque, por su volumen de ingresos, no est&aacute;n obligados a hacerlo. 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