On certain occasions, it is possible that the declaration is made outside of the official terms stipulated. When this happens, we tend to ask ourselves what are the consequences of doing so: I will punish you for filing the declaration after the deadline? Can I apply a surcharge for filing the declaration after the deadline?

what are the consequences of filing the declaration after the deadline?

Treasury penalizes us when we commit this error, it proceeds to penalize you for “filing late”?

We can distinguish 2 factors that the treasury has in mind:
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  • If this occurs prior to or subsequent to that Hacienda is detected not to have been conducted the presentation.
  • the

  • the time elapsed since The last day of term that the Treasury sets
  • Statement out of time without prior notice

    In cases in which the statement of time outside, without prior notice, and there is a prejudice for the Treasury department, it is proposed that the following surcharges:
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  • Up to 3 months: 5% surcharge
  • the

  • Up to 6 months: 10% surcharge
  • the

  • Up to 12 months: 15% of charge
  • the

  • More than 12 months: 20% + Interest of debt*
  • *With regard to the interest of debt, it does not apply interest until the month 12. When we overcome the year we must pay interest of delay, calculated from the expiry of the 12 months.



    1. The declaration is outside of the term established in the standard is issued.
    2. the

    3. The result of self-liquidation or winding up is to enter or re-integrate a return.
    4. the

    5. has Not been mediated prior notice on the part of the Treasury.
    6. the

    7. The basis on which it is estimated the surcharge will be the amount enter that is the result of the self-assessments extemporaneous; or the liquidation amount of the extemporaneous statements.
    8. the

    9. The amount you can reduce 25% if entered during the voluntary period, the total amount of charge. Whenever you make the total income of the amount of the debt resulting from the settlement, or the income in the period or periods set out in the agreement of deferral.

    When the statements are to return, to offset or to zero, it is not clear who has been harmed to Finance economically. Therefore, the violation is minor and therefore the penalty is€ 200. The penalty can be reduced by 50% when submitted after the deadline without any requirements in the declaration.

    What is the period executive?

    The rates applied for filing out of time are compatible with surcharges and interests in the period executive.

    Provided that you do not make the income in the moment in which the self-assessment untimely.

    When you have not submitted a request for deferral, staged or compensation at the time of filing the self-assessment. Debt enters in period executive the very next day of the presentation of the autoliquidación of time without income or request for deferral/splitting/compensation.

    What are the charges for the period executive?

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  • will Not delay interest
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  • 5% (surcharge executive) the debt is satisfied after the voluntary period and prior to the providence of constraint.
  • the

  • 10% ( payment surcharges reduced) debt and charge are satisfied after providence of urgency and prior to the completion of the statutory period prescribed for the debt rushed (art. 62.5 LGT)
  • the

  • Interest for late payment: 20% (payment surcharges reduced) none of the above cases.
  • Are they compatible?

    The charges for the period the executive are supported. The surcharges preclude the imposition of sanctions as it determines the entry time-barred and is not constitutive of the tax offense.

    When a request for deferral or splitting of a payment, along with the self-assessment of time without income, it is understood that such a request has been submitted in the voluntary period of income. This prevents the beginning of the period the executive and, consequently, the accrual of the charge of the said period.

    Declaration out of time (required previously?

    When the statement is to be paid, commits a violation, it opens an infringement procedure. This can mean a fine of between 50% and 150% of the debt, depending on the circumstances. The quantities can be reduced:
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  • When the penalty is accepted
  • the

  • When it is done in a volunteer-run payment established in the notice of such sanction.
  • Therefore, when it is not presented in term of a statement, you should assess with your advisor on the consequences that derive from such late payment. If you find yourself in this situation you can access a advice online.




    Cristobal Rueda

    Autor Cristobal Rueda

    En ocasiones el trabajo profesional se convierte también en amigos de clientes. Hoy disponemos de numerosas herramientas digitales que posibilitan y facilitan esa tarea. El blog es una de ellas y siempre ha sido mi preferencia, ya que permite reflexionar sobre el tema. En Perfil_blog a modo de diario profesional en línea compartimos conocimientos profesionales, experiencia e información que puede ser útil para el crecimiento de su empresa. Un abrazo. Cristóbal Rueda, gerente de Perfil Asesor.

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