Spanish VAT returns must be filed and any VAT due must be paid within the applicable deadlines.

If a VAT return or payment is late, surcharges, interest and/or penalties may apply. The consequences depend on whether the issue is corrected voluntarily or only after the Spanish Tax Authorities have contacted you.

1️⃣ Late Payment Corrected Voluntarily

If VAT is paid late before the Spanish Tax Authorities issue a formal request, a late-payment surcharge may apply.

For delays of up to 12 months, the surcharge is generally:

• 1% once the payment becomes late
• Plus an additional 1% for each complete month of delay

For example:

More Than 12 Months Late

Once the delay exceeds 12 months, the surcharge is generally 15%.

In addition, late-payment interest may apply from the end of the 12-month period until payment is made.

2️⃣ Late VAT Returns Where No VAT Is Due

A VAT return can still be late even if there is no VAT to pay.

In these circumstances, a fixed penalty may apply for failing to submit the required return on time.

The amount will depend on the circumstances, including whether the return is submitted voluntarily or only after the Spanish Tax Authorities have requested it.

3️⃣ What if the Spanish Tax Authorities Contact You First? ⚠️

The treatment can be more serious if the Spanish Tax Authorities identify the missing return or unpaid VAT before you correct it voluntarily.

In these cases, the voluntary late-payment surcharge regime may no longer apply and the authorities may begin a formal procedure.

This can result in:

• penalties
• late-payment interest
• payment of the outstanding VAT
• additional correspondence or information requests from the authorities.

The exact consequences will depend on the circumstances of the case.

4️⃣ Don't Ignore Spanish Tax Notifications 📩

If you receive a notification from the Spanish Tax Authorities regarding a late or missing VAT return, do not ignore it.

Tax notifications can contain specific response or payment deadlines. Missing these deadlines can result in additional consequences.

Please send any Spanish tax notification you receive to hellotax as soon as possible so that it can be reviewed.

✅ Correct Late Returns as Soon as Possible

If you discover that a Spanish VAT return has not been filed or VAT has not been paid on time, it is generally better to address the issue before the Spanish Tax Authorities contact you.

Acting quickly can help limit additional surcharges, interest and potential penalties.

❓ Need Help?

If you believe that a Spanish VAT return or payment is overdue, please contact the hellotax Service Delivery team as soon as possible.

We can review the relevant VAT period and advise you on the next steps.