Table of due dates for filing deadlines and current late payment interest rates
For the purposes of calculating late payment interest, the due dates for the submission deadlines for positive tax returns for the last fiscal years prior to 2022 and the late payment interest rates in force in each of said fiscal years in accordance with the provisions of the respective General State Budget Laws are those set out in the following tables:
|
Deadline for submission of the declarations to be entered |
Types of late payment interest in force in each of the years indicated | ||
|---|---|---|---|
|
Financial year |
Date |
Financial year |
Current rate |
| 1993 | 20-06-1994 | 1994 | 11.00 |
| 1994 | 20-06-1995 | nineteen ninety five | 11.00 |
| nineteen ninety five | 20-06-1996 | 1996 | 11.00 |
| 1996 | 20-06-1997 | 1997 | 9.50 |
| 1997 | 22-06-1998 | 1998 | 7.50 |
| 1998 | 21-06-1999 | 1999 | 5.50 |
| 1999 | 20-06-2000 | 2000 | 5.50 |
| 2000 | 20-06-2001 | 2001 | 6.50 |
| 2001 | 01-07-2002 | 2002 | 5.50 |
| 2002 | 30-06-2003 | 2003 | 5.50 |
| 2003 | 01-07-2004 | 2004 | 4.75 |
| 2004 | 06-30-2005 | 2005 | 5.00 |
| 2005 | 06-30-2006 | 2006 | 5.00 |
| 2006 | 02-07-2007 | 2007 | 6.25 |
| 2007 | 06-30-2008 | 2008 | 7.00 |
| 2008 | 06-30-2009 | 2009 (up to 31 March) | 7.00 |
| 2009 | 06-30-2010 | 2009 (from 1 April) | 5.00 |
| 2010 | 06-30-2011 | 2010 | 5.00 |
| 2011 | 02-07-2012 | 2011 | 5.00 |
| 2012 | 01-07-2013 | 2012 | 5.00 |
| 2013 | 06-30-2014 | 2013 | 5.00 |
| 2014 | 06-30-2015 | 2014 | 5.00 |
| 2015 | 30-06-2016 | 2015 | 4,375 |
| 2016 | 06-30-2017 | 2016 | 3.75 |
| 2017 | 02-07-2018 | 2017 | 3.75 |
| 2018 | 01-07-2019 | 2018 | 3.75 |
| 2019 | 06-30-2020 | 2019 | 3.75 |
| 2020 | 06-30-2021 | 2020 | 3.75 |
| 2021 | 06-30-2022 | 2021 | 3.75 |
| 2022 | 3.75 | ||
| 2023 | 4.0625 | ||