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 filing positive returns for the last years prior to 2025and the default interest rates in force in each of these years in accordance with the provisions of the respective General State Budget Laws are those shown 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 | 06-30-2023 | 2022 | 3.75 |
| 2023 | 01-07-2024 | 2023 | 4.0625 |
| 2024 | 06-30-2025 | 2024 | 4.0625 |
| 2025 | 30-06-2026 | 2025 | 4.0625 |
| 2026 | 4.0625 | ||