The system of penalties/surcharges for late submission without prior requirement by the Tax Authorities (Art. 27.2 LGT 58/2003) has been modified by the Act 11/2021 published on Saturday 10 July 2021 in the Spanish Gazette (BOE) and came into force on Sunday 11 July 2021.
The new rule brings changes to the penalties/surcharges system. The new surcharge is 1% for delays of less than a month, plus an additional 1% for each full month of delay that follows. The rate increases again after a 12 month period to 15% plus an additional late payment interest charge.
The differences between the new and previous penalties/surcharges system are shown below in the explanatory table:
| LATE SUBMISSION | NEW SYSTEM | PREVIOUS SYSTEM | DIFFERENCE |
| <1 Month | 1% | 5% | 4% |
|
Between 1 and 2 months |
2% |
5% | 3% |
| Between 2 and 3 months |
3% |
5% | 2% |
| Between 3 and 4 months |
4% |
10% | 6% |
| Between 4 and 5 months |
5% |
10% | 5% |
| Between 5 and 6 months |
6% |
10% | 4% |
| Between 6 and 7 months |
7% |
15% | 8% |
| Between 7 and 8 months |
8% |
15% | 7% |
| Between 8 and 9 months |
9% |
15% | 6% |
| Between 9 and 10 months |
10% |
15% | 5% |
| Between 10 and 11 months |
11% |
15% | 4% |
| Between 11 and 12 months |
12% |
15% | 3% |
| More than 12 months |
15% + Interest 20% +Interest |
5% | |
The new system of surcharges will be applied retrospectively to declarations submitted prior to Sunday 11 July 2021.
