This Wednesday is the last day to make the income tax return. In this way, the furthest behind only have today to pay the personal income tax corresponding to the year 2020 before the end of the campaign.
However, during this day already it will not be possible to request direct debit in the declarations to be entered, as well as requesting prior appointment for telephone or office attention, whose term ended on Tuesday, June 29.
Returns submitted thereafter will receive a sanction by the Treasury, which will vary depending on the time elapsed, whether it pays or returns, as well as whether or not the person is a repeat offender. In addition, if it is the taxpayer who notifies the Tax agency, the penalty will be lighter. On the other hand, the situation is complicated if the entity itself is the one who claims the presentation of the return to the taxpayer, although it will also depend on the result.
In this way, if the taxpayer presents it voluntarily, he will have to pay a surcharge of the 5% if 3 months have passed since the end of the Rent campaign, a 10% up to the following six months, a 15% from 6 to 12 months following and 20% plus late payment interest of 3.75% if it has happened more than a year.
In the event that the return is returned, the penalty will be 200 euros. This amount is reduced to 100 euros if it is attended before the request of the Treasury.