Recargo por declaración extemporánea (late filing surcharge)

The recargo por declaración extemporánea is what you pay for filing a return late on your own initiative, before the AEAT (Spanish Tax Agency) demands it: a flat 1% plus 1% for each complete month of delay, with no penalty and no interest during the first 12 months. After 12 months, the surcharge becomes 15% and late-payment interest starts adding up from that point.

It is set out in article 27 of the Spanish General Tax Law and only applies if you move before receiving a formal notice: if the tax agency writes first, you fall into the penalty regime. The step by step for catching up is in the guide I missed a deadline.

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Sanción tributaria (tax penalty)

Declaración complementaria (supplementary tax return)

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