Settlement of surcharges for filing outside of the tax return and self-assessment deadline

Denomination

Settlement of surcharges for filing outside of the tax return and self-assessment deadline

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure for enforcing surcharges for late filing, consisting of additional benefits that taxpayers must pay as a result of filing self-assessments or declarations out of term without prior request from the Administration.

Responsible body

State Revenue Office

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 procedure

Termination. If applicable, settlement of the surcharge

Forms

Electronic processing

Resolution deadline

Months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, 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 addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, Others, PIN Code

Level of interactivity

Level 4: Electronic processing