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

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

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

Electronic processing

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.

Identification system

Electronic ID card, Electronic certificate, Others, PIN key

Level of interactivity

Level 4:Electronic processing

Basic Regulations

Law 58/2003 of 17 December 2003,

General Taxation.Article 27.(BOE 18-December-2003)