On April 2, the Income Campaign 2024-2025 in Spain, corresponding to the fiscal year of 2024, with the presentation of statements through the Internet, and that will run until June 30although we must bear in mind that the deadline for the statements with a result to enter – when it is time to pay the Treasury what corresponds – and domiciliation ends on June 25.
In general, taxpayers are usually compliant, but there are always citizens to forget to submit the declaration of the Income Tax of natural persons (IRPF) Or do it out of time, which inevitably translates into fines and sanctions whose amount can become quite important.
“It is essential that taxpayers are aware of the Importance of submitting your income statement in time. Not only to avoid significant economic sanctions, but also to maintain a relationship of compliance and transparency with the Tax Agency, “they explain since Far advisorsexperts in fiscal matters. “In case of oblivion or error, It is preferable that the taxpayer himself notify the omission To minimize fines, “they advise.
In addition to the sanctions, “breach of the obligation to present the income can generate Additional delay and surcharges interests “thus increasing the total amount that the taxpayer must pay to the Treasury. “These interests and surcharges are a tool used by the Tax Agency to ensure compliance with tax obligations and foster the timely presentation of the statements,” conclude advisors.
And it is that the Tax Agency allows to submit the declaration outside the established period, although with the negative economic consequences corresponding. Of course, the magnitude of the sanction will depend on whether your omission harms you the public coffers.
In this way, if a taxpayer presents the income outside the term but without the hacienda having made a requirement and the result of the declaration is to pay will have to deal with a Surcharge between 5 and 15% during the first year on the amount to be paid depending on the months of delay. If more than twelve months pass, The surcharge will be 20% and delay interests will apply.
On the contrary, in this same case, If the final result of IRPF is to returnThe Treasury will enter the taxpayer the amount that corresponds to him but will impose a fine of 100 euros for submitting the document out of time without the need for requirement
Fine of up to 150% of the amount to be paid
On the other hand, if the Tax Agency is the one that detects that the income has not been submitted in the deadline and the result is to pay will apply a fine ranging between 50% and 150% of the total. The final percentage applied will depend on the economic damage to the public treasury, the severity of the concealment and if you are a repeat offender.
However, if the taxpayer does not file a claim, he can benefit from a 25% reduction as long as I pay within the voluntary period of five business days after notification.
In the event that the result was to return, The Treasury will enter the taxpayer the economic amount that corresponds to it but will impose a sanction of 200 euros for having submitted it out of time with requirement.
Who is forced to make the statement
In this campaign they will continue without having to make the statement workers who enter less than 22,000 euros a year With a single payer or those who, without exceeding that amount, have two or more payers and have not received more than 1,500 euros from the second.
Nor will they have the obligation to present the IRPF the perceptors of the unemployment benefit. Although in principle it was planned to do so for the first time, the government has changed criteria taking into account that the subsidy norm entered into force on November 1, 2024, and, therefore, during the first ten months of the fiscal year of last year there would not have been the obligation. Already in 2026 they will have to do it independently of their income.
As in previous years, Those who will be obliged to present the rent are the self -employedregardless of their income, and the beneficiaries of the minimum vital income (IMV).
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