Table of due dates for submission deadlines and current late payment interest rates
For the purposes of calculating default interest, the expiration dates of the deadlines for submitting positive declarations for the last years prior to 2020 and the default interest rates in force in each of said years in accordance with the provisions of The respective General State Budget Laws are those included in the following tables:
Expiration of the filing period of the declarations to be entered |
Types of default interest in force in each of the years indicated | ||
---|---|---|---|
Financial year |
Date |
Financial year |
Current rate |
1993 | 06-20-1994 | 1994 | 11.00 |
1994 | 06-20-1995 | nineteen ninety five | 11.00 |
nineteen ninety five | 06-20-1996 | 1996 | 11.00 |
1996 | 06-20-1997 | 1997 | 9.50 |
1997 | 06-22-1998 | 1998 | 7.50 |
1998 | 06-21-1999 | 1999 | 5.50 |
1999 | 06-20-2000 | 2000 | 5.50 |
2000 | 06-20-2001 | 2001 | 6.50 |
2001 | 01-07-2002 | 2002 | 5.50 |
2002 | 06-30-2003 | 2003 | 5.50 |
2003 | 01-07-2004 | 2004 | 4.75 |
2004 | 06-30-2005 | 2005 | 5.00 |
2005 | 06-30-2006 | 2006 | 5.00 |
2006 | 02-07-2007 | 2007 | 6.25 |
2007 | 06-30-2008 | 2008 | 7.00 |
2008 | 06-30-2009 | 2009 (up to 31 March) | 7.00 |
2009 | 06-30-2010 | 2009 (from 1 April) | 5.00 |
2010 | 06-30-2011 | 2010 | 5.00 |
2011 | 02-07-2012 | 2011 | 5.00 |
2012 | 01-07-2013 | 2012 | 5.00 |
2013 | 06-30-2014 | 2013 | 5.00 |
2014 | 06-30-2015 | 2014 | 5.00 |
2015 | 06-30-2016 | 2015 | 4,375 |
2016 | 06-30-2017 | 2016 | 3.75 |
2017 | 02-07-2018 | 2017 | 3.75 |
2018 | 01-07-2019 | 2018 | 3.75 |
2019 | 06-30-2020 | 2019 | 3.75 |
- | - | 2020 | 3.75 |
- | - | 2021 | 3.75 |