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Most Common Spanish Tax Penalties (Part 2)

Tax Agency (Hacienda)Law and Tax Changes

Tax penalties in Spain

Here comes the second part of the article The Most Common Spanish Tax Penalties. Here we analyse the tax penalties when you forget to submit returns that come out to return, to compensate, zero or are informative.

In these cases that we have just mentioned, there is no economic damage for the Treasury Administration, because you have not stopped paying anything. Therefore the surcharge for extemporaneous presentation is not applicable. 

However, you have committed a tax offence, specifically, an offence for failing to submit self-assessments or declarations within the time limit without causing economic damage, regulated by art. 198 of the LGT (General Tributary Law).


The same article explains the different sanctions that Hacienda applies depending on the type of declaration you haven’t submitted.

1. Penalty for failing to submit on time a form 303 to be compensated, or form 130, whose result is zero.

The penalty shall be a fixed pecuniary fine of €200.

2. Penalty for failing to file a census declaration (form 036 or 037).

In such cases, the penalty shall be a fixed pecuniary fine of €400.

3. Penalty for failing to submit an informative declaration on time.

Here we could include the following tax forms: 180, 190, 347, 349, 390.

The penalty shall be a fixed pecuniary fine of €20 for each data item or set of data relating to the same person or entity that you should have included in the declaration with a minimum of €300 y and a maximum of €20.000.

In a very high percentage of cases, these penalties only amount to a minimum of €300. 

What to do

What should you do if you find that you have not submitted one of these information statements and have not yet received a request?

The best advice is to submit it as soon as possible. If you submit one of these informative statements after the deadline, and without prior request, you will save up to 50% of the expected penalty.

In other words, if on 21 April, you realise that you have not presented the VAT form 303, present it as soon as possible! That way, you will only pay €100, instead of the full penalty of €200. The 20th is the deadline for presenting form 303 for the first quarter.

How to Get Paid on Time if You Are Self-employed

Form 347: Operations With Third Parties In Spain

Expenses If You Become a Self-employed

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