Late filing a ESL return in Spain has a fixed penalty of circa 150€. If paid within the given deadline, this can be reduced to 112€. These penalties may however change every year. The exact amount of the penalty is only confirmed once the letter from the authoritieis is received.
In some instances, the authorities can apply penalties foreseen in a separate VAT decree for late ESL returns. These penalties can go up to 1% of the reported amount if voluntarily regularized or 2% if requested by the authorities. Should these penalties be charged, we suggest contesting the requested penalties with an appeal submitted at the relevant tax office.