19.1 Tipos De Interes Legales
Boxes [00617] and [00618] `Default interest` (in the case of taxation exclusively on the State or one or more regional tax administrations) on page 14a of Form 200 reflect the amount of default interest corresponding to the amounts received in repayment of the loss of tax advantages applied during previous tax periods, they would have been entered, where appropriate, in boxes [00615] and [00616] and [00633] and [00642]. In addition, where the loss of tax advantages involves the inclusion of undue profits in the tax base, the amount of default interest corresponding to the part of the quota resulting from that integration shall be indicated in those boxes. For the purpose of calculating default interest, the initial duration of the calculation coincides with the date of the day following the end of the voluntary deadline for filing the tax return for the tax period in which the refunded tax benefits were applied, and the last period coincides with the date of filing of the tax return for the tax period in which the conditions set for the enjoyment of the corresponding tax has been violated. Tax advantage. If a refund was received on the basis of the declaration on which the services were returned, the initial calculation period coincides with the date on which the refund was received. For the purpose of calculating default interest, the default interest rate applicable in each of them shall be applied to the elapsed days of each year and shall be included in the period of delay. The formula to be used is as follows: in the case of joint taxation, the default interest thus calculated shall be entered in boxes [00617] and [00618] in the report corresponding to the respective administration for the loss of tax advantages, the amounts of which have been entered in boxes [00615] and [00616] or in boxes [00633] and [00642]; and, where appropriate, those corresponding to the part of the quota resulting from the inclusion of undue profits in the taxable amount. Tn: Number of days late in each of the years between 1. January or the day following the expiry of the voluntary period for the presentation of the tax period during which the benefits to be reinstated were applied, if later; (or, where applicable, from the date on which the refund was granted) and the date of submission of the declaration of return of the misused services or, if this is not the case, 31 December. (*) For leap years, it takes 366 days instead of 365. ID: Default interest in effect for each of the years included in the default period.