Applicable surcharges

Regulations: Art. 27 LGT

It should be noted that, with the exception of the cases of supplementary declaration previously discussed in " Specific cases of Personal Income Tax in this section on supplementary declarations, the income corresponding to declarations that are voluntarily submitted after the end of the declaration period without prior request from the tax authorities in this regard, will have a surcharge of a variable amount depending on the delay, excluding the penalties that, otherwise, could have been required.

The applicable surcharges are as follows:

• The surcharge will be a percentage equal to 1% plus an additional 1% for each full month of delay in the filing of the self-assessment or declaration with respect to the deadline established for filing and payment.

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

• If the self-assessment or declaration is submitted after 12 months have elapsed from the end of the deadline established for submission, the surcharge will be 15% and will exclude any penalties that may have been imposed.

  In these cases, late payment interest will be charged for the period elapsed from the day following the end of the 12 months following the end of the deadline established for submission until the time when the self-assessment or declaration has been submitted.

All of this, without prejudice to the fact that the surcharge may be reduced by 25% of its amount in the cases and with the requirements provided for in article 27.5 of the LGT .

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