If this is your case, we have to tell you that, unfortunately, the consequences for not fulfilling your tax obligations will be quite severe. First, the best thing you can do is to make the declaration as soon as possible and afterwards, you will know what the consequences will be for not having made so before the request..

In such cases, if the declaration states that you have to pay an amount, the infringement committed is legislated by article  191 de la LGT: which is not to pay the total or partial amount of the tax debt within the term set forth for each tax.

Such infringement undertakes a fine that amounts from 50 to 150% of the total amount of the debt and can be made by steps :

• If an economic damage has been caused to the Tax Agency
• If other tax infringements have been repeatedly committed.

Nevertheless, you must take into account that, depending on your circumstances, they can also apply:

• Reduction for compliance: Reduction of 30% if you accept the fine.
• Reduction for payment:  Reduction of 25% (one the reduction for compliance is applied, if it is the case)  if the fine is paid within the voluntary term set forth in the notification.

CONSEQUENCES WHEN THE DECLARATION OUT OF TIME IS TO RETURN AN AMOUNT, OR IF THERE IS NOT AN AMOUNT TO RETURN OR IS MERELY TO INFORM.

What happens if what is presented out of time is a self-assessment or a declaration that does not imply any economic damage to the Tax Agency?

They could ask you to pay a fine of 20 euros, 100 euros or 200 euros, according to the declaration it is.

Please, take into account that, in some cases, reductions can be applied.

As a conclusion, if you have not made your declaration within the legal period to do so, it will always be advisable to make it as soon as possible before you receive a notification from the Tax Agency asking you to do so.

WARNINGS: This article has general information and, in your particular case it may have some peculiarity that shall have to be studied separately. Also, please take into account that, in order to write this article, we have used the legislation applicable at the time of writing it, which means that something might have changed when you read it. We encourage you to request advice to your lawyer on your particular case.

Keep on reading here to know more on taxes in Spain

Tax Declaration out of time I (General Part)

Tax Declaration out of time III with prior Tax Agency Request

Contact our Taxes Department for further information