Late VAT return filings & late payment - Spain
In Spain, failing to file VAT returns on time can result in penalties. These penalties depend on whether the return is submitted voluntarily or after a notification from the Spanish Tax Authorities.
Penalties for Voluntary Submission:
- 1% of the VAT due for a 1-month delay.
- 2% of the VAT due for a 2-month delay.
- 3% of the VAT due for a 3-month delay.
- After 1 year, the surcharge increases to 15%.
If you receive a notification from the Spanish Tax Authorities:
- The first letter serves as a warning of a potential penalty—there's no immediate payment required at this stage.
- It’s simply a notice informing you of the delay, and you must acknowledge it.
For more details or help with Spanish tax notifications, contact your account manager. 📞
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verified - 11.02.2025 - EA
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