Late filings All guides
Recargos: what being late actually costs (and how to keep it small)
Spain has two separate surcharge systems for late taxes, and confusing them costs money. If you file late before AEAT asks — art. 27 LGT, cheap and penalty-free. If AEAT comes for the debt — art. 28 LGT, the 5/10/20 ladder plus interest. The entire game is staying in the first system.
System 1 — You file late, voluntarily (art. 27 LGT)
If you file an overdue declaration before any requerimiento (official
demand) arrives, you pay a recargo por declaración extemporánea:
- 1% + 1% per full (complete) month of delay — e.g. four complete months late = 5%.
- After 12 months: flat 15%, plus late-payment interest counted from month 13.
- No penalties — this regime excludes the sanctions that could otherwise have been imposed. That’s the whole point of coming forward first.
- The surcharge itself can be reduced by 25% if payment follows the terms of art. 27.5 LGT.
Worked example: a €1,000 modelo 303 filed five full months late, voluntarily → recargo 6% = €60 (potentially €45 with the 25% reduction). No penalty, no interest.
System 2 — AEAT enforces (art. 28 LGT)
Once the voluntary window closes and the debt enters período ejecutivo, the
ladder is: 5% if you pay before being notified of the providencia de apremio; 10% if you pay debt + surcharge within the window the
providencia opens (art. 62.5 LGT); 20% plus late-payment interest after
that. Then come embargoes — what that letter means.
Same €1,000 debt at the 20% step: €200 surcharge plus late-payment interest
— and, if the apremio procedure actually generates recoverable costs (costas),
those too. Against €60 in System 1, the arithmetic makes the decision for you.
The expensive part is not knowing which system you’re in. Gestorro is being built to show exactly that on your own data — what’s unfiled, what stage each debt is at, and what it costs this month versus next.
The requerimiento is the switch
The moment AEAT sends a requerimiento about an unfiled period, the art. 27
door closes for it: you’re no longer “voluntary”, and penalties are back on
the table. That’s why the practical rule for anyone with unfiled quarters is
brutal and simple: file before they ask. Found a gap left by your
gestoría? Here’s how to verify what was actually filed
and who’s liable when the gestor didn’t file.
FAQ
How much is the surcharge if I file a late declaration myself, before AEAT asks?
1% plus an additional 1% per full month of delay (art. 27 LGT). After 12 months it becomes a flat 15% plus late-payment interest from month 13. Crucially, this regime excludes the penalties that could otherwise apply.
What’s the difference between recargo ejecutivo and recargo de apremio?
Both live in art. 28 LGT and apply once the voluntary window is over: 5% (ejecutivo) if you pay before being notified of the providencia de apremio; 10% (apremio reducido) if you pay within the window the providencia opens; 20% (apremio ordinario) plus interest after that.
Do I also pay interest on top of the recargo?
Sometimes. Under art. 27, interest starts only from month 13 of delay. Under art. 28, the 20% surcharge comes with late-payment interest; the 5% and 10% steps do not.
Can a recargo be reduced?
Art. 27 surcharges can be reduced by 25% if you pay within the terms set out in art. 27.5 LGT. The exact conditions matter — check the article or verify your case before relying on it.
Don’t discover missed filings after AEAT does
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