Let’s see what happens if we present the VAT return out of time, what fines or sanctions we can get.

To file quarterly or monthly returns, there are 25 days from the closing date of the period, if the 25th day coincides with a public holiday, it is important to have a tax calendar, which can be found on the website of the Provincial Treasury of Guipuzcoa.

If a return has not been filed, there is always the possibility of filing it after the deadline, assuming that a penalty will arrive.

The penalties vary depending on the tax and the circumstances, here are the most common ones:

The Provincial Treasury of Gipuzkoa will review the self-assessment submitted by the taxpayer and, depending on whether it is to be paid in, offset or refunded, will proceed to settle the corresponding surcharges, late payment interest and penalties (caused by the delay in submission).

If the result of the tax return is to be paid in:

No requirement:

Delay up to 6 months, a surcharge of 5% is applied on the instalment to be paid (without interest).

From the 6th month up to 1 year, a surcharge of 5% plus interest for late payment is applied.

Delay of more than one year, a surcharge of 10% plus interest for late payment is applied.

With request:

A penalty will be imposed for serious infringement of 75% of the tax liability (45% if there is conformity) plus interest for late payment.

If the result of the tax return is to be offset or refunded:

No requirement:

  • Forms 390-391-392-392-300-309-310-320-330-370 penalty of 100 euros.
  • Forms 347-349 sanction of 150 euros.

With request:

  • Forms 390-391-392 300-309-310-320-330-370 penalty of 200 euros.
  • Forms 347-349 sanction of 300 euros. Penalties for failure to comply with the request for declarations in due time:
  • 1st Notification: 300 euros
  • 2nd Notification: 1,200 euros
  • 3rd Notification: 2% Turnover of the previous year (Min. 10,000 euros, Max. 400,000 euros), deducting the 1,500 euros paid in advance.