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Renta 2021 Practical Handbook

Regularisation of tax situations

Regularisation through the filing of supplementary self-assessment:applicable surcharges

Article 13.3 of Law 11/2021, of 9 July, on measures to prevent and combat tax fraud (BOE of 10 July), with effect from 11 July 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 late filing of tax returns without prior notice, establishing a surcharge of 1% plus an additional 1% for each full month of delay without interest for late payment until the twelve-month period of delay has elapsed.

From the day following the expiry of the twelve months mentioned above, in addition to the application of a surcharge of 15 per cent, interest for late payment shall start to accrue.

However, surcharges will not be levied if the taxpayer regularises, by filing a return or self-assessment corresponding to other periods of the same tax concept, facts or circumstances identical to those regularised by the Administration, and the circumstances provided for in Article 27(2) of Law 58/2003 of 17 December 2003 on General Taxation are met.