Penalties for late Spanish ESPL returns
Late filing an ESL return in Spain has a fixed penalty of 150€. If paid within the given deadline, this can be reduced to 112€. These penalties may however change every year.
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.