What happens if I miss the term of the income statement

ABC

Madrid

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The 2020-2021 Income declaration campaign started on April 7 and it is in the middle of the final stretch. The June 30th It will be the deadline for submitting the personal income tax return, as well as the income for the year 2020 to the Treasury.

However, the deadline to file the return with the result to be entered with direct debit ends earlier, specifically this Friday, June 25. Which means that the payment will be made on the 25th, but It will not be effective until the 30th. However, if what you want is to request an appointment to be attended By phone or in offices, the deadline will be June 29. It is important to remember that the direct debit does not prevent splitting the payment into two installments (the second is established on November 5).

As in every campaign, many taxpayers wonder: what happens if the return is filed? outside the period stipulated by the Tax Agency? Can it be submitted after the deadline? Yes, but how much the longer the taxpayer takes, the higher the surcharge by the Treasury.

The more time passes, the worse it will be for the taxpayer

Penalties for delays will vary depending on the amounts to be returned or paid and if it has been done voluntarily or after the notice of the Tax Agency. The penalty milder It occurs if it is the taxpayer who notifies the Tax Agency. Instead, the situation is complicated if the own entity is the one who claims the presentation of the taxpayer return, although it also depends on the result.

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If the statement go out to enter, you will have to do versus the surcharge and the percentage will increase as a function of time that the taxpayer takes in meeting his obligations since the legal term ends. As established in article 27 of the LGT: «If the presentation of the declaration is made within the next three, six or 12 months At the end of the period established for the presentation and entry, the The surcharge will be five, 10 or 15 percent respectively, without penalty or late payment interest.

Art. 27 General Tax Law

However, «if the presentation of the self-assessment or declaration takes place after 12 months from the end of the term established for the presentation, the surcharge It will be 20 percent and will exclude any penalties that may have been required.. In these cases, default interest will be required for the period elapsed from the day following the end of the 12 months after the end of the period established for filing until the moment in which the self-assessment or declaration has been presented “.

It is important to remember that it is possible reduce the surcharge by 25%, as long as the amount of the income statement is entered and paid in voluntary period the notified surcharge.

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