The tax office is charging me a surcharge for filing late
If you file late without the tax office having asked you to, you pay a surcharge of 1% plus another 1% for each full month of delay, instead of a penalty.
What it is
A surcharge for filing late without a prior request.
«Los recargos por declaración extemporánea son prestaciones accesorias que deben satisfacer los obligados tributarios como consecuencia de la presentación de autoliquidaciones o declaraciones fuera de plazo sin requerimiento previo de la Administración tributaria.»
How much
1% plus 1% for each full month of delay.
«El recargo será un porcentaje igual al 1 por ciento más otro 1 por ciento adicional por cada mes completo de retraso»
Is something different in your case?
Tell us in your own words and we will tell you what applies to you, with the law in hand.
General information, not advice on your specific case. Text prepared with the help of artificial intelligence; every quotation is a verbatim extract from the official text and is checked against the BOE every night. Other common letters.