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VAT penalties in Spain

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VAT penalties in Spain

Cause Penalty
Late payment

Penalties are applies as a % of the VAT due (so called ‘recharges’ ):

  • 5% of the VAT due if paid between before 3 months after the due date
  • 10% if paid between 3 and 6 months after the due date
  • 15% if paid between 6 and 12 months after the due date
  • 20% if paid after 12 months after the due date

On top of this, interest must be paid when on VAT payments made 12  months  after the due date (i.e. when 20% recharges were paid):

  • The applicable late payment interest in the relevant year is charged (usually from 2% to 5%).
Late registration Normally, no penalties for late registration. Penalties are charged as part of the regularization of the VAT returns.

If paid within the deadline stated in the letter received regarding the VAT penalties charged, the amounts are reduced by 50%.

Additional penalties may be charged by the authorities, particularly where the corrections are triggered by an investigation or VAT audit.

For penalties on ECSL, Intrastat and other returns, please see the relevant section.