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

General Details


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

Procedure type





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


Applicant: Administration

Place for presentation


AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.


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


Electronic processing

Resolution deadline


Resolution body

State Revenue Office


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


Basic Regulations

Law 58/2003, of December 17,

on Tax General. Article 27. (BOE December 18, 2003)