What happens if you don't file your income tax return in Spain?

Submitting your tax return after the deadline, either voluntarily or as requested by the Spanish tax authorities, are situations that could be negative for you and result in significant fines and penalties. 

The Tax Authorities allow you to file your tax return after the deadline, but with consequences, although the size of the penalty will depend mainly on whether your omission affects you or the tax authorities.

What happens if you don't file your income tax return?

If you're wondering what happens if you don't file your income tax return in Spain by the deadline stipulated by the tax authorities, the answer is that the consequences will depend on where you are in terms of your tax obligations:

• If you're required to declare your personal income tax, you'll be subject to penalties from the tax authorities.
• If you're not required to file a personal income tax return, the tax authorities cannot penalise you, as by definition, you're exempt from this obligation.

Please note that, although you're not required to file personal income tax, you may be able to benefit from certain deductions and/or reductions applicable to your case that may result in a more favourable outcome for you.

What happens if you file your tax return after the deadline?

If you file your income tax return after the deadline, the penalty will depend on how late it was filed, whether you have to pay or will receive a refund, and whether the corresponding tax form is filed voluntarily or at the request of the tax agency. 

The tax authorities have four years to penalise you if they find that you should have filed your tax return and did not do so.

The tax authorities may not notice your omission and their right to demand a penalty may be time-barred, but they may also request a penalty shortly before the four-year period expires. In that case, the penalty will be very high, including both interest for late payment and the corresponding surcharge.

Filing your income tax return after the deadline with a summons

If the tax authorities issue you with a summons to comply with your tax obligation, the penalty will depend on whether the tax return is in your favour or in the tax authorities' favour:

• If the tax return result is a refund or a neutral or zero result, the penalty will be minor and amount to €200.
• If the tax return results in you having to pay, the penalty will be more serious and may amount to between 50% and 150% of the total debt in late payment interest, depending on the economic damage caused to the tax authorities and whether you have previous tax offences. You will also have to pay the result of the tax return.

A 30% compliance reduction for accepting the penalty may be applied, as well as a 40% reduction for payment if, once the compliance reduction is applied (where applicable), the penalty is paid within the voluntary payment period indicated in the notification and no appeal is lodged.

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Filing your 2024 income tax return after the deadline without a summons

If you file your personal income tax return voluntarily after the deadline, the penalties will also depend on the result of the tax return, and will generally be lower than if the tax authorities request you to do so, as they will take into account your willingness to make amends for your omission:

• If the tax return result is to receive a refund, the €200 fine will be reduced by half, i.e. €100.
• If you have to pay, you will have to pay a surcharge instead of a penalty and the amount will depend on how late you filed your tax return:

1. Within the first 12 months, the surcharge will be 1% plus an additional 1% for each full month delay, without interest for late payment or penalty.
2. After the first 12 months, the surcharge will be 15%, without penalty and with interest for late payment from the day following the end of the 12 months, until the return is filed.

A 25% reduction is possible if payment is made in the voluntary period.

How do you file your tax return after the deadline?

Filing your income tax return after the deadline is exactly the same as filing it on time. You can file your personal income tax either in person or via the Renta Web programme or the app designed by the tax authorities to comply with this tax obligation.

As for how to pay the tax authorities after the deadline, it is the same as paying on time: by direct debit, bank transfer, online banking or payment on the tax authorities' website using a card. 

It's important that you do this within the voluntary period and that you don't create a 'default of default' by ignoring the payment deadlines a second time. The tax authorities may grant you the option to defer payment on a case-by-case basis.