There are hardly a few days left for the end of June and the Treasury has a clear message for the Spaniards and they comply with their tax obligations. Just on Monday, June 30, the deadline for submitting the income statement before the Tax Agency ends, so everyone Forced to pay the income tax of natural persons (IRPF) They must comply with this obligation if they do not want to face fines and surcharges.
When making the statement, the result can go to pay, that is, that the taxpayer must enter money to the Treasury, or To return, That is just the opposite case, the Tax Agency will have to pay the taxpayer. In both cases, in both cases, regardless of the result of it, its presentation for people who exceed the income limits established by the Treasury will be mandatory.
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In the event that after June 30, some must not have made their income statement, it will face sanctions and surcharges by the State Agency of the Tax Administration (AEAT).
FINANCE FINDS AND SURCHARGES FOR NOT TO PRESENT THE RENTAL DECLARATION
The amounts of the fines and surcharges of the Treasury impose taxpayers not to declare IRPF will depend largely on the time and intentionality. In this sense, Taxdown fiscal experts also show the differences between the statement to pay or return.
If the statement goes out to pay
If the statement goes out to pay, that is, money is owed to the Tax Agency, two cases can be given:
- That the Treasury does not send a requirement and that there is a delay by the taxpayer to submit the statement: in this case a 1% will be irrigated for each month.
- If Hacienda has issued any requirement: the sanction will depend on the type of infraction that has been committed, its amount will vary between 50 and 150 % of the total debt, depending on whether it is a mild, serious or very serious inflation, as established in the General Tax Law.
In the latter case, and as experts explain, a 30 % reduction can be applied if the sanction imposed or 25 % is accepted if the voluntary payment period indicated in the notification is entered.
If the statement goes back:
In this case, as in the previous one, the sanctions will depend on whether or not there is a requirement by the Treasury:
- If a requirement has not been sent, and the statement has been submitted outside, the fine will be 100 euros.
If Hacienda has issued a requirement: the fine is 200 euros.