Settlement of surcharges for filing outside of the tax return and self-assessment deadline
General Details
Denomination
Settlement of surcharges for filing outside of the tax return and self-assessment deadline
Procedure type
Taxation
Subject
Taxes
Purpose
Procedure for demanding surcharges for late declaration, consisting of accessory benefits that taxpayers must satisfy as a consequence of the presentation of self-assessments or declarations after the deadline without prior request from the Administration.
Responsible body
State Revenue Office
General information of the procedure
Start form
job
Applicant: Administration
Place for presentation
Telematics.
AEAT offices.
Post Offices.
Other places contemplated in article 16 of Law 39/2015.
Documentation
Procedure initiated ex officio.
Phases of the procedure/service
Start. Liquidation proposal
Procedure: Communication of the hearing process
Termination. If applicable, settlement of the surcharge
Forms
Resolution deadline
Months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic certificate, Others, PIN code
Interactivity level
Level 4: Electronic processing