Applicable surcharges

Regulations: Art. 27 General Tax Law

New 2021:with effect from July 11, 2021, the surcharge percentages established in article 27.2 of the General Tax Law for the presentation of an untimely declaration without prior requirement are reduced.

It should be taken into account that, with the exception of the supplementary declaration cases previously discussed within " Specific Personal Income Tax Cases of this section on supplementary declarations, the income corresponding to declarations that are submitted voluntarily after the end of the declaration period without prior request from the Tax Administration in this regard, will have a surcharge of variable amount depending on the delay, excluding the sanctions that, in any other case, could have been demanded.

The applicable surcharges are as follows:

• The surcharge will be a percentage equal to 1 percent plus another additional 1 percent, for each full month of delay in submitting the self-assessment or declaration with respect to the end of the period established for presentation and payment.

  This surcharge excludes any penalties that may have been required and late payment interest accrued until the self-assessment or declaration is submitted.

• 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 15% 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 deadline established for submission until the moment in which the self-assessment or declaration 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.