# What happens if you file a Spanish tax form late: surcharges, penalties and interest

> If you file late **before Hacienda (the tax authority) asks you to** and there is an amount to pay, there is no penalty but a surcharge: 1% plus another 1% for each full month of delay, and 15% plus interest after a year. If there is nothing to pay, a €100 penalty. If the tax authority gets there before you, there may be a penalty, starting at 50% of what you failed to pay.

- Address: https://misobligaciones.com/en/fuera-de-plazo/
- Reviewed on: 2026-09-22
- Language: en

## In a nutshell

- **Late, without a formal request, up to 12 months:** 1% + 1% for each full month of delay
- **Late, without a formal request, over 12 months:** 15% + late-payment interest
- **Surcharge reduction:** 25%, paying everything on time
- **Late with nothing to pay:** €200; €100 if you were not asked
- **Information returns (347, 190…):** €20 per item of data (minimum €300); half if you were not asked
- **Late-payment interest in 2026:** 4.0625%
- **Seguridad Social, paid late:** 10% the first month and 20% afterwards

## If you file it yourself, before you are asked

This is the most common case: the day slips past you and you file as soon as you notice. As long as the tax authority has not sent you a requerimiento (formal request), the law does not penalise it: it applies a **surcharge** on the amount to pay ([art. 27 of the Ley General Tributaria, the General Tax Act](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a27)).

| Delay | Surcharge |
| --- | --- |
| Less than one month | 1% |
| One full month | 2% |
| Six full months | 7% |
| Eleven full months | 12% |
| More than twelve months | 15%, plus late-payment interest from month 13 |

The surcharge is **reduced by 25%** if you pay the whole debt when you file and pay the surcharge within the period you are given when you are notified (or with a deferral backed by a guarantee applied for in time). Otherwise, the reduced part is claimed.

### Example: A third-quarter 303, filed in January

A 303 with €1,200 to pay was due on 20 October 2026 and is filed and paid on 5 January 2027. That is two full months of delay: 1% + 2% = **3%**, that is, €36. Paying the surcharge on time, with the 25% reduction, it comes down to **€27**. No penalty and no interest.

> Since Ley 11/2021 there is an exception: there is no surcharge if, in other periods of the same tax, you regularise the same facts that the tax authority already regularised for you, within the following six months and paying everything.

## If the tax authority gets there first

Once there is a formal request, there is no longer a surcharge: what you failed to pay is an **infringement** ([art. 191](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a191)). A minor one, when the amount does not exceed €3,000 or there is no concealment, is a penalty of **50%** of what you did not pay. Serious and very serious ones, more.

That is why it pays to file as soon as you notice: the difference between 1% and 50% is not waiting until they write to you.

## If there is nothing to pay

A return to be carried forward (a compensar) or an information return filed late does not make the tax authority lose money, but it is still an infringement ([art. 198](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a198)):

| What | Penalty | Without a formal request (half) |
| --- | --- | --- |
| Self-assessment or return with nothing to pay | €200 | €100 |
| Census declaration (036) | €400 | €200 |
| Information return (347, 190, 180, 349…) | €20 per item of data, from €300 to €20,000 | €10 per item of data, from €150 to €10,000 |

### Example: A 347 with twelve customers and suppliers

Filed late without a formal request: €10 for each one makes €120, which goes up to the minimum: **€150**. The same 347 filed after a formal request: €20 per item of data, with a minimum of €300.

## The self-employed contribution and employees’ social security contributions

The self-employed contribution is charged on the **last working day of each month** ([Orden TAS/1562/2005, art. 30](https://www.boe.es/buscar/act.php?id=BOE-A-2005-8986#a30)). If it cannot be collected, the surcharges are those of the [Ley General de la Seguridad Social (General Social Security Act), art. 30](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a30):

| Situation | Surcharge |
| --- | --- |
| Return filed on time, paid in the month after the due date | 10% |
| Return filed on time, paid later | 20% |
| No return filed, paid before the end of the period in the claim | 20% |
| No return filed, paid later | 35% |

### Example: A €300 contribution the bank returned

Paid within the following month: 10%, that is, a **€30** surcharge. Waiting one more month doubles it.

## Late-payment interest

It is charged, among other cases, when the delay goes beyond twelve months (from month 13) and on deferrals. In 2026 the late-payment interest rate is **4.0625%** and the legal interest rate is 3.25%, the same as in 2023, because that year’s budget is still being extended ([AEAT, income tax manual 2025](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/guia-principales-novedades/otras-cuestiones-interes.html)).

## When the deadline ends on a weekend or public holiday

The deadline ends on the next working day, and the [calendars on this website](https://misobligaciones.com/en/calendario-fiscal-2026/) already have the date moved because they copy it from the official one. At the Agencia Tributaria there is one exception: the deadline for form 369 (the VAT One-Stop Shop) does not move ([AEAT](https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/recuerde/vencimientos-dias-inhabiles-sabados-festivos.html)).

## In the Basque Country and Navarre

Álava, Bizkaia, Gipuzkoa and Navarre have their own general tax regulation, and the surcharges and penalties are theirs, not those of the national law. What this page says gives you an idea; the exact figures are on the website of each foral tax authority.

## Frequently asked questions

### What if I miss it by one day?

It is already late. If you file it yourself, without a formal request, it is the lowest surcharge: 1% of the amount to pay, or a €100 penalty if there is nothing to pay.

### Can I file on time even if I cannot pay?

Yes, and it is worth it: filing on time avoids the surcharge for filing late. If you cannot pay, the official website lets you apply for a deferral or instalments when you file, which carry late-payment interest.

### Does the tax authority remind me before it falls due?

That is not its job: the calendar is published and the deadline runs regardless. That is why Mis Obligaciones reminds you a week before and the day before each form on your list.

### Does this apply in the Canary Islands?

Yes: IGIC and the forms of the Agencia Tributaria Canaria follow the same Ley General Tributaria. In the Basque Country and Navarre, no: they have their own foral regulation.

> This is information copied from official sources to help you find your way, not tax advice: your case may have exceptions. Check it on the authority’s website or with whoever advises you.

## Official sources

- [Ley 58/2003, General Tax Act, art. 27 (surcharges for filing late)](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a27) — BOE
- [Ley 58/2003, General Tax Act, art. 191 (failure to pay)](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a191) — BOE
- [Ley 58/2003, General Tax Act, art. 198 (failure to file on time without financial loss)](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a198) — BOE
- [Real Decreto Legislativo 8/2015, General Social Security Act, art. 30 (surcharges)](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a30) — BOE
- [Orden TAS/1562/2005, art. 30 (charging of direct-debited contributions)](https://www.boe.es/buscar/act.php?id=BOE-A-2005-8986#a30) — BOE
- [Legal and late-payment interest for 2026](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/guia-principales-novedades/otras-cuestiones-interes.html) — Agencia Tributaria
- [Due dates falling on non-working days, Saturdays and public holidays](https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/recuerde/vencimientos-dias-inhabiles-sabados-festivos.html) — Agencia Tributaria