If we have to pay and we miss the deadline to do so within the campaign, we can face surcharges of up to 20% of the result
There is still a month to go before the rental campaign ends on June 30, so if we have not presented it, we are still very much in time to portray ourselves and comply. Failure to do so implies a fine that, in the worst case, can be equivalent to 20% of the result of the declaration itself.
These penalties depend on how and when the return is filed, as well as the result of the return. If we have been negative (to return) we will not have to pay any penalty or surcharge. If, on the contrary, we have to pay and we do not do it on time, we are committing an infraction that does carry a sanction.
But even when there is a sanction, there are differences between those imposed on those who deliver the declaration late but voluntarily and those who have to claim it through a coercion order, which is sent after the month of the extraordinary term established for payment. The former must face a 5% surcharge on the result and will be exempt from late payment interest if they make the payment within the six months following the end of the rental campaign. The latter, for their part, will have to face a surcharge of 20% plus default interest, which is equivalent to the legal interest on money (3% in 2022) increased by 25%.
In practice, given that the period during which the declaration can be filed is three months and that during these months the reminders from the Treasury are constant, very few taxpayers are fined for this reason. In fact, last year they barely exceeded 5,000.
In total, last year 636,264 returns were filed within the deadline and 8,162 outside of it. Of these, 2,514 were to be returned, so their holders did not have any penalty, nor did the 553 with a zero result. Instead, the holders of the other 5,095 did have to pay a penalty. Of these, 3,739 filed the declaration before the Treasury claimed it, for which they added a surcharge equivalent to 5% while the remaining 1,356 received the order of urgency and, therefore, were sanctioned with a surcharge of 20% plus the default interest.