Applicable surcharges

Regulations:Art. 27 LGT

It should be borne in mind that, with the exception of the cases of supplementary tax returns mentioned above under "Specific cases of Personal Income Tax in this section on supplementary tax returns, the income corresponding to the returns that are voluntarily filed after the end of the tax return period without prior request from the Tax Administration in this respect, will be subject to a surcharge of a variable amount depending on the delay, excluding any penalties that might otherwise have been demanded.

The applicable surcharges are as follows:

• The surcharge shall be a percentage equal to 1 per 100 per cent plus an additional 1 per 100 per cent for each full month that the self-assessment or return is submitted later than the deadline for submission and payment.

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

• If the self-assessment or return is submitted more than 12 months after the end of the deadline for submission, the surcharge shall be 15 per cent and shall exclude any penalties that may have been imposed.

  In such cases, interest on late payment shall be charged for the period from the day following the end of the 12 months after the end of the deadline for submission until the self-assessment or return has been submitted.

This is without prejudice to the fact that the surcharge may be reduced by 25% of its amount in the cases and under the requirements set out in article 27.5 of the LGT.

Regarding the LGT see Law 58/2003, of 17 December, General Tributaria (BOE of 18 December).