When a VAT return is not being filed on time, The Spanish Tax Authorities send out letters notifications by electronic means. Depending on whether the letter has been sent or not, the penalties are different.

Late filing, Tax letter not received: 

• 1% of the total VAT due plus another additional 1% for each full month of delay, with which the self-assessment or declaration is filed with respect to the end of the term established for filing and payment.

Late filing, Tax letter received: 

• The penalty can be between 50% and 150% of the total VAT due. The amount differs on the situation: for example if economic damage has been caused or if the tax offences have been committed repeatedly.

• If the penalty is being paid within the voluntary period, a reduction of 40% can be implemented. The voluntary period is mentioned in the letter.