Settlement of surcharges for filing outside of the tax return and self-assessment deadline
General data
Designation
Settlement of surcharges for filing outside of the tax return and self-assessment deadline
Type of procedure
Taxation
Subject
Taxes
Object
Procedure for surcharge payment requirement for untimely tax returns, consisting of accessory payments that must be made by the parties liable for the tax payment as a consequence of filing self-assessments or tax returns outside of the deadline without having been requested by the local offices.
Responsible body
Tax Agency
General information on the procedure
Start-up method
office
Applicant:Administration
Place of presentation
Telematics.
AEAT offices.
Post Offices.
Other places referred to in article 16 of Law 39/2015.
Documentation
Procedure instituted ex officio.
Phases of the procedure/service
Home.Settlement proposal
Processing.Communication of the hearing process
Termination.Where applicable, surcharge settlement
Forms
Resolution deadline
Month/months
Resolution body
Tax Agency
Resources
Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim:Deadline:One month from the day following the day of notification of the contested act or the day on which the procedure or the previous appeal for reconsideration may be deemed to have been dismissed.It will be addressed to the administrative body that made the appealable decision.
Information linked to e-processing
Identification system
Electronic ID card, Electronic certificate, Others, PIN key
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
Law 58/2003 of 17 December 2003,General Taxation.Article 27.(BOE 18-December-2003)