We have the new calendar of tax and other legal obligations for 2022 in Spain. It is important to make sure that these obligations are timely met, as the fines for late filing are hefty.
The good news is that the late filing surcharge has been tempered. Before the change, the minimun surcharge for late filing was 5 % of the tax payable (during the first 3 months, and then 5 % more every three months of delay, up to 20 %). Now, the surcharge has been established in 1 % per each month of delay, which is more acceptable.
Click in the following link to access an updated list of tax obligations in Spain for 2023
You can also access the official tax payer’s calendar at the Tax Office website, with the exact data of filings deadlines
When there is not tax payable, for instance, with only informative tax returns, the Tax Office imposes a fine based on the number of data that should have been reported. For instance, in case of the EU recapitulative EU sales (tax form 349) the fine is 10 € per reportable contact, with a minimum of 150 EUR.
Prompt payment discounts of the fines are avalaible. It the fines are paid timely, the tax payer is allowed to a 25 % prompt payment discount.
Note that the late payment surcharges are applicable when the taxes are paid before receiving a tax notice from the Tax Office. Once the Tax Payer receives a tax reminder, it is already late. Then it is deemed to have commited a tax infringement and must pay a tax fine, rather than a late payment surcharge. Moreover, depeding if the tax payable exceeds 120K, the taxpayer could face criminal charges for tax evasion. Therefore, filing before receiving a warning from the Tax Office can be realy important, as the tax payer could avoid more serious consequences. Note that the fines for a tax infringement range from 50 % to 150 % of the tax payable. In case of criminal tax charges the fines can go as high as 600 %, not to talk about the possibility of a jail conviction.
At tax partners we have a tax compliance department which will help you with this. We can adapt to any accounting software, for instance if you are not using an Spanish accouting software and need to report to the SII we can help you with this.
Feel free to contact us