If you have been a good taxpayer, your tax return should already be in the hands of the Tax Agency. But if you are a trifle clueless, you have procrastinated with your tax obligations and you have just realized that you have not yet submitted your draft of the rent, we are sorry to say that you are out of time. If you have forgotten to present the Income Tax return, we will talk about what may happen to you.
The 2017 Renta campaign began at the beginning of April and has been extended until the end of June. Specifically, June 27 was the last day to present the rent if the result was to enter with direct debit in the bank account. For the remaining cases, the deadline ended on July 2 .
Despite this, the Tax Agency allows all taxpayers to comply with their obligations even if it is late . Of course, doing it after the deadline has its consequences, which will depend on whether the result is to enter or pay and if you have noticed the error or if it has been Hacienda who has requested you.
Sanctions if you have forgotten to present the statement when the result is to enter
If you have forgotten to present the statement and the result is to enter, that is, if you have to pay, and submit your statement after the deadline without the Treasury has made an official requirement , you will have to bear a surcharge that will be higher or lower depending on the time that has passed.
The more late in filing the return, the higher the surcharge . Specifically, you will pay an extra 5% if you present the declaration up to three months late, 10% if you arrive up to 6 months late, 15% up to 12 months and 20% from the year. In this last case you will also have to pay interest of delay of 5%.
In the event that you are a clueless film and the AEAT has had to contact you to remind you of your tax obligations, the penalty will be much higher. The surcharge will range between 50% and 150% of the amount to be paid depending on the interpretation that is made of article 191 of the General Tax Law. Hacienda will forgive you 30% of the sanction if you do not appeal the fine and another 25% if you pay fast.
Sanctions if you have forgotten to present the statement when the result is to return
If you have been lucky and the result of your return is to return, that is, the Treasury has to give you money because you have paid more income tax than you were entitled to during the year, two things can also happen depending on whether the Treasury has made the requirement or if you have been the one who noticed the mistake.
If there has not been an official requirement, there is no prejudice for the Treasury. However, late compliance with your tax obligations results in a fine of 100 euros . On the contrary, if the Tax Agency has had to contact you to remind you to present the declaration, then the fine is 200 euros .
As you can see, it is cheaper to set an alarm on the mobile phone that reminds you that among your obligations as an exemplary citizen is to be up to date with the AEAT. Otherwise, it’s going to touch you to scratch your pocket