Applicable surcharges

Regulations: Art. 27 General Tax Law

It must be taken into account that, with the exception of the previously mentioned assumptions, the income corresponding to the declarations that are submitted voluntarily after the end of the declaration period without prior request from the Tax Administration to the In this regard, they will have a surcharge of variable amount depending on the delay, excluding the sanctions that, in another case, may have been required. The applicable surcharges are as follows:

• 5, 10 or 15 percent of the amount deposited, excluding late payment interest, if the deposit is made, respectively, within three, six or twelve months following the end of the declaration period.
• 20 percent and the corresponding late payment interest, if the payment is made after the twelve months indicated above have elapsed.

Default 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 has been submitted.

All of this, without prejudice to the fact that the surcharge may be reduced by 25 percent of its amount in the cases and with the requirements provided for in article 27.5 of the General Tax Law.