TAX FINES AND SANCTIONS ON TAX FORMS OBLIGATIONS (II)

On this new article we will see about other different tax fines and sanctions that can affect to people or corporations.

Penalties for not paying a tax when the result is to pay.  

This penalty is avoided when the taxpayer pays the tax without the previous requirement of the Tax Office. Or when the tax is submitted in time but without paying the deposit, because in this case the executive process to collect that debt is beginning.

The penalty base would be the amount to be paid.

a) Light penalty:

• When the penalty base is lower than 3000 euros.
• When the penalty base is higher than 3000 euros but there are no evading porpoises.

Penalty: pecuniary fine of the 50% of the amount.

b) Serious penalty:

1. When the penalty base is higher than 3000 euros and there is an evading action.
2. Whatever the base is when:
• There are false invoices or documents.
• The wrong book-keeping is higher than 10% and lower or equal to the 50% of the penalty base amount.
• If there are retained amounts that have not been paid, when those amounts are not higher than the 50% of the penalty base.

Even the explained on point b), the penalties will be always light when the payment is made on a following tax form without identifying the period.

Penalty: Pecuniary fine of 50%-100%, depending on if there is a reoffending behavior and the monetary damage produced to the Tax Office.

c) Very serious:

• If there have been used fraudulent ways.
• If there are retained amounts that have not been paid, when those amounts are higher than the 50% of the penalty base.

The penalty will be a pecuniary fine from 100% up to 150%, depending on if there is a reoffending behavior and the monetary damage produced to the Tax Office.

Penalty for breaking the obligation of submitted attached paperwork when it is needed in order to know a tax result.

This is getting applied on those cases where the Tax Office has to produce the tax in substitution of the taxpayer making his own declaration. (An example is the inheritance tax in those regions where is allowed). The

Penalty for getting a refund when there is not right to access it.

For those cases when a taxpayer is getting a refund of a tax without having right to that refund. The classification and amount of penalties are the same tan in the previous point explained. The penalty base will be the amount refunded wrongly.

Penalty for asking wrongly for a refund or fiscal benefit when there is no right to them.

The breach will be made for submitting the application even if nothing has not been refunded yet.

• Serious penalty for asking for a refund having no right to apply for it. It happens when there are relevant details hidden or false. The penalty base would be a 15% of the amount applied as refund.
• Serious penalty for asking for a fiscal benefit having no right to apply for it. It happens when there are relevant details hidden or false and not coming from penalties of other legal articles then penalty will be 300 euros.

Penalty for breaching the accountancy and registry obligations.

Would be considered as serious and fined with 150 euros. However, there are specific penalties for certain situations.

Penalty for breaching the obligations on the invoices or documentation.

• Serious penalty for breaching the requirements established on the fiscal law regarding the invoices. The penalty will be the 1% of the amount of the commercial deals included on the wrong invoices 
•  Serious penalty for not producing or not keeping an invoice. The penalty will be the 2% or 300 euros per deal in case it is not possible to know further information of them.

·         Very serious penalty for producing invoices with false details. The fine will be the 75% of the amount.

 Now these fines could be sounding more familiar to all of us so we can be aware about them.