Regularization of tax situations

Regularization by submitting a supplementary 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, modified the system of surcharges established in article 27.2 of the General Tax Law for the late filing of a declaration without prior request, establishing a surcharge of 1% plus an additional 1% for each full month of delay without late payment interest until the twelve-month period of delay has elapsed.

From the day after the lapse of the twelve months mentioned above, 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 section 2 of article 27 of Law 58/2003, of December 17, General Tax Law, occur.