{"id":9801,"date":"2020-06-11T00:00:00","date_gmt":"2020-06-10T22:00:00","guid":{"rendered":"http:\/\/www.gentile.law\/what-happens-if-you-do-not-file-your-irpf-on-time\/"},"modified":"2025-04-20T16:47:45","modified_gmt":"2025-04-20T14:47:45","slug":"what-happens-if-you-do-not-file-your-irpf-on-time","status":"publish","type":"post","link":"https:\/\/www.gentile.law\/en\/what-happens-if-you-do-not-file-your-irpf-on-time\/","title":{"rendered":"WHAT HAPPENS IF YOU DO NOT FILE YOUR IRPF ON TIME?"},"content":{"rendered":"

Publicado: 11-06-2020<\/span><\/p>\n

\n
\nIncome tax is the tax on the income of individuals (IRPF) and taxes the income of individuals obtained during a calendar year. Each year the income tax of the previous year must be presented, therefore in 2020 the income obtained in 2019 is taken into consideration.<\/span>
\n<\/h2>\n

\n
\n<\/noscript>\n<\/p>\n

\nIf a someone has been a tax resident in Spain in 2019 (has remained for more than 183 days in Spanish territory), he will need to file the Spanish tax return , including\u00a0 all his worldwide income.<\/p>\n

\nThis year, 2020, the deadline for filing the tax is from April 1 to June 30, 2020. But these are not the only relevant dates for the filing period, others must be considered:<\/p>\n

\n\u00b7 25 June: Deadline for direct debit<\/p>\n

\n\u00b7 June 30th: Deadline for filing.<\/p>\n

\nIf the tax return is not filed before June 30th, the Spanish Tax Authorities may impose fines and
\npenalties<\/a>
\n.<\/p>\n

\nIt is important to note that the consequences are less severe if the tax return is submitted before the Spanish Tax Authorities request it. When the deadline expires, the best you can do is to avoid being claimed by the Spanish tax authorities, otherwise you will face a higher penalty.<\/p>\n

\n
\n
\n1<\/span>
\n.Voluntary File the Income Tax Return.<\/span>
\n<\/h2>\n

\nThe consequences depend on the outcome of the Income Tax return. There are two scenarios: negative tax return or pay.<\/p>\n

\n\u00b7 Negative Tax Return: you will have to pay a fine of 200 euros.<\/p>\n

\n\u00b7 To pay: in this case you will have to pay the amount of the Income Tax Return plus the following surcharges:<\/p>\n

\n\u0096 If you file the Income Tax Return within 3 months of the end of the set period: 5%.<\/p>\n

\n\u0096 If you file the Income Tax Return between 3 and 6 months: 10%.<\/p>\n

\n\u0096 If you file the Income Tax Return between 6 and 12 months: 15%.<\/p>\n

\n\u0096 If you file the Income Tax Return12 months later: 20% plus interest.<\/p>\n

\n2.
\nTax filing with Spanish Tax Authorities requirement.<\/span>
\n<\/h2>\n

\nIf the Spanish Tax Authorities detect that you have not filed the Income Tax Return in time, they will send you an application to do so or to justify why you have not filed the Income Tax Return. If you cannot justify the delay, the Spanish Tax Authorities may impose the following penalties:<\/p>\n