I will start with personal income tax and end VAT.
PERSONAL INCOME TAX
Willingly paid
In this case, the following surcharges must be paid, which increase depending on the time the payment is delayed. That is, the longer you wait to pay it, the more it will be paid extra in addition to the debt.
- If the payment of both the debt and the surcharge is made before 3 months: debt + 5% surcharge.
- If it is done between 3 and 6 months: debt + 10% surcharge.
- If it is done between 6 and 12 months: debt + 15% surcharge.
- If the 12 months are exceeded: debt + 20% surcharge + late payment interest.
Treasury requires payment
In this case, the surcharges are much higher.
- What should be paid? Penalties increased between 50% and 150% + debt +late payment interest.
- What is the term Treasury have to make the payment required? 4 years. It is a long term, which means that the sooner you pay much better.
There are two periods to make the payment:
- During the open period and in accordance with the proposal sent by the Treasury: the amount to be paid can be discounted by 25%.
- In executive period (not paid on time):
o Executive surcharge of 5%: it is the common and is applied for any amount not entered before the enforcement order is made.
o 10% penalty surcharge: payment is made before the end of the new Treasury term in which the debt is claimed.
o 20% ordinary penalty surcharge: applies in default of the previous two.
Do you also have to pay late payment interest?
Yes, when a period of 12 months has elapsed since it must be settled.
VAT
I will differentiate two assumptions, the first is when one voluntarily goes to make the payment, and the second, when it is the Treasury who claims it.
Willingly paid
In this case, the following surcharges must be paid, which increase depending on the time the payment is delayed. That is, the longer you wait to pay it, the more it will be paid extra in addition to the debt.
- If the payment of both the debt and the surcharge is made before 3 months: debt + 5% surcharge.
- If it is done between 3 and 6 months: debt + 10% surcharge.
- If it is done between 6 and 12 months: debt + 15% surcharge.
- If the 12 months are exceeded: debt + 20% surcharge + late payment interest.
Treasury requires payment
In this case, a penalty of up to 100% of the debt must be paid for the amount of VAT not settled.
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