TAX FINES AND SANCTIONS ON TAX FORMS OBLIGATIONS (I)

Today we are going to explain with some detail what are the consequences of not complying with our tax obligations, or do it out of time.

Penalties for submitting tax forms after the deadline
 

If there is not a financial damage to the Tax Office , then apart from the surcharge addition , the following sanctions shall be established .

• Fixed pecuniary penalty of 200 euros . The fine would be 400 euros in the case of census tax forms.
• For cases of  informative tax forms , a pecuniary fine of 20 euros for each item or set of data referring to the same person or entity that has to been included in the statement with a minimum of 300 euros and a maximum of 20,000 euros.
• For not communicating the change of address by the persons who are not doing any economic al activity, a fine of 100 euros.

If the Tax Office has not previously required and you submit before it does, the amounts set out above will be reduced by half.

Surcharges for later statements

For cases of later tax forms with an amount result to pay , submitted without  a prior requirement of  the tax , a surcharge will be required as we discussed here and those can range from 5% to 20% plus delay interests.

Penalties for filing false or incorrect Tax forms

• Tax forms filled up in an incomplete, inaccurate or false way : fixed monetary fine of 150 euros.
• By submitting the tax forms by telematic way than when there is an obligation to do it by that way , fixed pecuniary penalty of 1,500 euros .
• Census forms filled up in an incomplete, inaccurate or false way, a fixed monetary fine of € 250.
• Replying to an information requests, without monetary magnitudes  in an incomplete, inaccurate or false way , fine of 200 euros for each item or set of data referring to the same person or entity omitted, inaccurate or false.Fine of 100 euros for each item or set of data referring to the same person or entity when the statement was made ​​by means other than electronic, computer and telematics and any obligation to do so by such means , with a minimum of 1,500 euros.
• Replying to an information requests ,with monetary magnitude data  in an incomplete, inaccurate or false way, fined a percentage of operations undeclared or incorrectly declared , with a minimum of 500 euros. This percentage will be 0.5 %, 1 %, 1.5 % or 2 % of the value of transactions undeclared or incorrectly declared as a percentage representing more than 10 , 25 , 50 or 75 % of the amount of transactions had declared.
  
• The penalty will be 1 percent of the amount of the transactions declared by means other than electronic, computer and telematics when obligations to do so by such means , with a minimum of 1,500 euros.

In a future post we will keep discussing about other sanctions and penalties.