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Penalties and surcharges from the Tax Agency. This is what you should know.

Non-payment of tax debt, in addition to penalties, surcharges and interest of delay can end in public ridicule if the debt with Tax authorities exceeds one million euros, in which case the Tax agency will include the debtor in a public list of debtors, in order to exert greater pressure to obtain the collection of the debt.

Surcharges, penalties and late payment interest They can be generated for different reasons, the most common being the following cases:

  1. Presentation of models after the deadline
  2. Non-submission of tax assessments
  3. Differences between the declaration presented and the parallel settlement carried out by the Tax Agency
  4. Errors in the declarations submitted
  5. Omissions or errors in information declaration data
  6. Fraud in filed returns

At the time of calculate surcharges and penalties, In the event that complementary declarations are presented without prior request from the Tax agency, the amount of the penalty imposed by Tax authorities.

The accessory tax obligations, which is how late payment interest, surcharges for late declaration and surcharges for the executive period are mentioned, are included in article 25 of the General Tax Law 58/2003 and they are the following:

The late payment interest

It applies to taxpayers and non-compliant subjects as a result of making a late payment or submitting a self-assessment or declaration resulting in an amount to be paid once the period established for this purpose in the tax regulations has ended. , the collection of an improper refund or in the other cases provided for in the tax regulations.

Late interest will be calculated on the amount not paid on time or on the amount of the refund collected improperly, and will be payable during the time to which the delay of the obligor extends.

Besides, The late payment interest will be the legal interest of the current money throughout the period in which it becomes payable, increased by 25 percent, unless the General State Budget Law establishes a different one.

In cases of postponement, fractionation or suspension of debts guaranteed in their entirety by means of a joint guarantee from a credit institution or mutual guarantee company or by means of a surety insurance certificate, the default interest payable will be the legal interest.

Surcharges for late declaration without prior request

Surcharges for late declaration must be paid as a result of the presentation of self-assessments or declarations after the deadline without prior request from the Tax Administration.

A prior requirement is considered any administrative action carried out with formal knowledge of the taxpayer leading to the recognition, regularization, verification, inspection, assurance or settlement of the tax debt.

If the presentation of the self-assessment or declaration is made within 3, 9 or 12 months following the end of the period established for presentation and entry, the surcharge will be 5, 10 or 15 percent, respectively. Said surcharge will be calculated on the amount to be paid resulting from the self-assessments or on the amount of the settlement derived from the late declarations and will exclude the penalties that may have been required and the late payment interest accrued until the presentation of the self-assessment or declaration.

On the other hand, if the presentation of the self-assessment or declaration is made after 12 months have elapsed from the end of the period established for presentation, the surcharge will be 20 percent and will exclude any sanctions that may have been required. In these cases, late payment interest will be required for the period elapsed from the day following the end of the 12 months following the end of the period established for submission until the moment in which the self-assessment or declaration has been submitted.

Executive period surcharges

They accrue with the beginning of said period, they are calculated on the entire debt not entered in the voluntary period and can be of three types:

  • Executive surcharge will be 5% and will be applied when the entire debt not entered in the voluntary period is satisfied before the notification of the enforcement order.
  • Reduced penalty surcharge will be 10 % and will be applied when the entire debt not entered in the voluntary period and the surcharge itself are satisfied before the end of the scheduled period.
  • Ordinary pressure surcharge will be 20 % and will be applicable when the circumstances of the previous cases do not occur.

The ordinary penalty surcharge is compatible with late payment interest. When the executive surcharge or the reduced penalty surcharge is payable, late payment interest accrued from the beginning of the executive period will not be required.


Fountain: SAGE

Academic Coordinator Financial-Fiscal Area - EIP eLearning training coordinator at MAINFOR - Technological and Educational Innovation

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