Wed. Apr 24th, 2019

What happens if I submit my statement late?

Renta 2018: ¿Qué pasa si presento mi declaración fuera de plazo?

Talk about presenting the declaration of the Late rent just start the campaign this year could be interpreted as somewhat doomsday. But the truth is that although there are still almost three months until July 1 deadline for the presentation according to the 2019 calendar, it is already due to abandonment, personal problems or several complications the date can be passed To anybody.

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The situation is so normal that it is perfectly typified in the tax legislation. The delay can be corrected, but it will not be free, since submitting the declaration after the deadline implies a penalty.

Income 2018

If the return is returned, it is considered a minor infraction

The amount of the same depends on three variables, the time that has elapsed between the presentation deadline and the actual time to do it, the result of the declaration (to be paid or received) and who takes the initiative when it comes to correcting the error Treasury or the taxpayer.

Technically, submitting a statement late is done as if the times were met. Through the website of the tax agency in Renta Web or from the application of the Rent for the mobile. Of course, in these cases it will not be possible to request an appointment with a worker of the Tax Agency to receive the help that is available during the official presentation period.

If the return is to be returned, that is, the Treasury has to pay the taxpayer, the delay is considered a minor infraction and a fine of 200 euros is applied.

To go ahead to the Treasury to correct the failure reduces the sanction

In the event that the declaration is to be paid and it is the taxpayer who has the debt without paying the tax, the treatment also varies according to who detects the "error". When it is the taxpayer who takes the initiative and presents the declaration, even if it is too late, Article 27 of the General Tax Law establishes sanctions linked to the time of delay.

If the declaration is submitted within three months of the end of the term, the surcharge will be 5%. Between three and six months, the surcharge goes up to 10% and between six months and the year, 15% of the total to be paid. In the event that the year is exceeded, the surcharge that rises to 20% will also have to pay interest for late payment, which is calculated according to the time that elapses between the day after the end of the year and the day when the present the statement.

Surcharges between 5% and 20%

In the Hacienda website there is a special section to settle those surcharges, once Hacienda is presented, it will notify the taxpayer of the relevant charges and offer a voluntary payment period during which the amount of the sanction is reduced by 25%.

On the other hand, if the Treasury detects and notifies the "delay" in the presentation of the Income, it considers it as a non-presentation of the declaration and initiates a sanctioning procedure. The amount of the fines in this case varies between 50% and 150% of the amount to be paid into the Treasury, in addition to interest on late payment for the time elapsed.

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