Spanish Tax Surcharges and Late Payment Deadlines

Extemporaneous Statements Without Prior Notification

This section covers the voluntary submission of self-assessments (autoliquidaciones) or statements made after the deadline without a prior request from the Tax Administration, as per Article 27 of the LGT.

Surcharges for Late Filing

• If the submission and payment are made within 3, 6, or 12 months following the closing date: 5%, 10%, or 15% surcharge respectively, without interest or penalties.
• If more than 12 months have passed: 20% surcharge, plus interest from the day following the expiry of the 12-month period, without penalties.

The amount of the above charges will be reduced by 25% if the total payment of that charge is made within the appropriate voluntary payment period (this term depends on the date of the notice of liquidation).

Therefore, the effective surcharges may be 3.75%, 7.5%, 11.25%, or 15%.

Note: If no payment is made (and no postponement, fractionation, or compensation is requested) at the time of filing the untimely self-assessment, the above charges apply, along with further surcharges and interest from the executive period applicable to the total amount.

Executive Period Surcharges

Failure to pay within the voluntary period for debts liquidated and previously notified by the Administration is governed by Article 28 of the LGT:

• Executive Surcharge (5%, without interest): Applicable when the entire debt is paid before the notification of the Providencia de Apremio (Notice of Enforcement).
• Reduced Enforcement Surcharge (10%, without interest): Applicable when payment is made within the period prescribed in the previously reported enforcement orders.
• Regular Enforcement Surcharge (20%, plus interest): Applicable when the debt is satisfied after the deadlines indicated above; interest applies for the entire executive period.

Payment Deadlines for Tax Liquidations

According to Article 62.2 of the LGT, the terms for payment of debts resulting from liquidations made by the Tax Administration are as follows:

Voluntary Period Deadlines

• Notifications received between the 1st and 15th of the month: Payment due until the 20th of the following month.
• Notifications received between the 16th and the last day of the month: Payment due until the 5th of the second month after.

Executive Period Deadlines

• Notifications received between the 1st and 15th of the month: Payment due until the 20th of the current month.
• Notifications received between the 16th and the last day of the month: Payment due until the 5th of the next month.