Skip to main content
Practical Income Manual 2021.

Regularization of tax situations

Regularization through the presentation of complementary self-assessment: applicable surcharges

Article 13.3 of Law 11/2021, of July 9, on measures to prevent and combat tax fraud ( BOE of 10), with effect from July 11, 2021 and for reasons of proportionality and tax justice, it modified the system of surcharges established in article 27.2 of the General Tax Law for the presentation of a late declaration without prior request, establishing a surcharge of 1 percent plus another additional 1 percent for each month. full delay without late payment interest until the twelve-month delay period has elapsed.

As of the day following the passage of the aforementioned twelve months, in addition to the application of a 15% surcharge, the accrual of late payment interest will begin.

However, surcharges will not be required if the taxpayer regularizes, by submitting a declaration or self-assessment corresponding to other periods of the same tax concept, facts or circumstances identical to those regularized by the Administration, and the circumstances provided for in the section 2 of article 27 of Law 58/2003, of December 17, General Tax.