I missed a Hacienda deadline: what to do now

What it will really cost you: a recargo, not a fine

If you file on your own initiative, before receiving any requerimiento (formal notice) from the AEAT, the regime of article 27 of the Ley General Tributaria applies (consolidated text at boe.es). That regime replaces the penalty with a recargo:

• A flat 1% recargo, plus an extra 1% for each complete month of delay, calculated on the amount due.
• No penalty and no late-payment interest during the first 12 months of delay.
• After 12 months, the recargo becomes a fixed 15% and late-payment interest starts running from that point.

An example: two and a half months late means a 3% recargo. The flat 1% plus 1% for each of the two complete months. Nothing like a fine.

The key is to move first: this regime only applies if you file before Hacienda asks you for the return.

First, check whether you are actually late

The cutoffs for domiciliación (direct debit) close about 5 calendar days before the filing deadline itself. It is very common to think the deadline has passed when only the direct debit window has closed.

If the filing window is still open, you can still file on time by paying with an NRC: a payment reference issued by your bank with an immediate charge to your account. In that case there is no recargo at all.

Step by step: how to file after the deadline

The process is the same as always, just a few days later:

• Gather your information calmly. Invoices issued, expenses, withholdings: the same data you would have used on time.
• Prepare the return with the correct figures, exactly as if you were on time. Rushing is worse than being late.
• File it at the sede electrónica of the Agencia Tributaria, using the procedure for the relevant modelo.
• Pay immediately with an NRC, which you obtain from your bank before filing.
• If you cannot pay right now, request an aplazamiento or fraccionamiento (deferral or payment in instalments) when you file. It is an official option requested in the same procedure; the conditions depend on each case.

What happens next: the recargo arrives in a separate notification

When you file late, you do not calculate the recargo yourself or pay it at that moment. You file and pay (or defer) the amount of the return; later on, the AEAT notifies you of the recargo separately, with its own document and its own payment window.

Receiving that notification does not mean something went wrong: it is simply how the procedure works. Check that the calculation matches your months of delay and pay it within the period indicated.

What not to do

• Wait for a letter. If the AEAT sends you a requerimiento before you file, the recargo no longer applies: you move into the penalty regime, with fines proportional to the unpaid amount.
• Ignore it and hope it goes unnoticed. Each complete month adds another 1% of recargo, and after a year interest is added on top.
• File wrong figures in a hurry. Correcting them later complicates your file. A few extra hours to check the numbers cost far less than a correction afterwards.

Special cases, and how to keep this from happening again

Two situations that raise a lot of questions:

• Quarters with no activity: even if you did not invoice anything, the modelo must still be filed, at zero. Not filing it is also a breach.
• Informative returns (349, 390, 347 and similar), which carry no payment: filing them late does not generate a recargo, but it can carry fixed fines. It is worth catching up on them as soon as possible too.

To keep this from happening again, put in your calendar not only each modelo's deadline but also the domiciliación cutoff, about 5 calendar days earlier. kontora warns you before every deadline and prepares the draft for you, so filing takes minutes.

Frequently asked questions

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