Important dates that remain of the income campaign
- On June 27, 2022: The deadline for submitting the return online ends if the result is to be paid by direct debit.
It must be taken into account that, when direct debiting the account, the first payment is made of 60% of the debt and is made at the time of presenting the declaration. June 30th. And the second payment will be 40% of the remaining debt and the November 7.
- On June 29, 2022: last day to request an appointment to make the declaration by phone or in person.
- On June 30 The term for the presentation of the declaration in the voluntary period before the Tax Agency ends. Therefore, any later date will mean that the declaration will be submitted after the deadline.
Keep in mind that the Treasury has 4 years to notify us of the errors made in this campaign
The review period by the Tax Agency of tax procedures for personal income tax can be extended by 4 years. For this reason, even if the 2021 campaign is over, the Treasury has until 2026 to notify you of the mistakes made in this management. If during this time the officials of the public body detect that a person should have submitted the personal income tax and has not done so, they will be sent a request. Likewise, a sanctioning procedure will be initiated, which will have different consequences depending on whether the fiscal management went out to pay or to return.
Potential Penalties for Not Filing on Time
There is no one who does not get scared if we mention the words “Treasury” and “sanction”, right? Well, this is what can happen as a result of submitting a declaration outside the legally established period. Everything will depend on two aspects: if the Treasury requires it by notification or if the taxpayer declares it voluntarily.
If the declaration goes out to pay:
1. If the Treasury has not yet required payment and the taxpayer does so voluntarily.
Basically, the surcharge will be higher the longer it takes to file.
For example, if a person motu proprio sends the personal income tax after the deadline and goes out to pay, the surcharge on the amount to be deposited It will depend on how long it took. So that, if it is sent in the month of July, an interest of 1% will be charged, in August 2%… and so on month after month, so it is important to leave it done as soon as possible so that the interest does not continue to grow.
2. If the Treasury has issued any requirement
The offense entails a penalty between 50 and 150% of the total debt, depending on whether economic damage has been caused to the Treasury or if other tax offenses have been committed repeatedly.
In these cases it is possible to apply a reduction of 30% whether the imposed penalty (known as a ‘compliance reduction’) or a 25% reduction if the penalty is paid in the voluntary payment period stated in the notice (called ‘pay reduction’).
3. If you have presented the rent on time, but you do not have money to pay on the established dates.
In other words, if June 30 or November 7 arrives in the case of the second installment and there is no money in the account to pay the Treasury, the following surcharges will be charged:
a) 5% on that amount if you enter it in the Treasury before it requires (they issue a letter for it to be paid).
b) 10% on that amount if the Treasury requires, and it is paid within the term established.
c) 20% on that amount if the Treasury requires, and the payment is not made within the period established. In this case, another additional amount to be paid called default interest is generated, which is 3.75% on the amount that has not been paid.
If your return goes out to return:
– If the Treasury has not yet requested payment and the taxpayer does so voluntarily, a fine of 100 euros.
– If the Treasury has issued a request, the fine goes up at 200 euros.
There are still a few days left for the income tax return campaign to come to an end, so Spanish taxpayers still have time to submit this annual procedure and avoid any possible sanction by public bodies. If you have not yet filed your tax return, we recommend doing so with TaxDown, the best ally for you to get a refund, since we apply all possible regional deductions.
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