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Settlement of late payment interest to the Tax Agency.

General Details


Settlement of late payment interest to the Tax Agency.

Procedure type





Procedure aimed at settling, when appropriate, late payment interest.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Citizen - Company - Administration

Place for presentation


AEAT offices

Post offices.

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

Phases of the procedure/service

Start: The procedure is initiated ex officio by agreement of the competent body.

Procedure: The settlement proposal will be notified to the interested party. You will be informed that the hearing process is opened and that within fifteen business days following the date of notification of the proposal, the interested party may present the allegations that it considers appropriate and present the documents and information that it deems relevant, after making clear of the file in that same place. If you do not provide new documents or evidence, the resolution may be issued in accordance with the proposal.

End: settlement agreement or dismissal if for any reason the interest is not applicable. Expiration: when the procedure is stopped for more than 6 months due to causes attributable to the Administration.


Electronic processing

Resolution deadline

6 months

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. Art 26 (BOE 18 - December- 2003)