Before reading the penalties, I recommend that you view the video https://youtu.be/f-8lG_mbjrw, PERSONAL INCOME TAX (IRPF) THAT MUST BE FILED ANNUALLY.




Not having the tax address updated.

€ 100.


Presentation of the rent draft with erroneous or incomplete data.

€ 150.


Failure to submit self-assessments or declarations that do not cause financial damage to the Treasury.

€ 200, 25% reduction if you enter in a voluntary period or within a fixed period.


Failure to report the income of a second payer.

It varies depending on the money that has not been declared.

Submit the declaration after the deadline.

Minimum fine of € 100 + surcharge between 5% and 20% depending on the delay time.

Failure to submit the declaration.

Amount that should have been paid + late fee + penalty between 50% and 150% depending on the amount.


Breach the obligation to present the

declarations or documents necessary to carry out settlements.

€ 250.


Fraudulently obtaining tax returns, benefits or incentives.

15% of the amount + € 300 surcharge in case of not including important information or providing false information.


Using false invoices or documents to obtain a profit greater than € 3,000.

Between 50% and 100% of the amount.


Using fraudulent means.

Up to 150% depending on the damage caused to the Treasury.


Before submitting your declaration, check that in your draft all the information that appears is real and correct.

If you have any questions, consult a professional.


Copyright Abogada Nathalie González Ferrero, Creadora de Objetivo Cero Víctimas.

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