Income Tax Return deadline: what happens if I do not file it?

The expiration of the term to file the 2019 Income Tax Return is approaching. But what happens if you do not file it before June 25th?
the income tax return deadline expired and the man didn't file it

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The deadline to file the Income Tax Return and the Declaration of Income and Assets corresponding to the 2019 financial year ends on June 25th for declarations with a positive result (to be paid with direct debit), and on June 30th for the rest of the taxpayers. So, what happens if you do not file it before the Income Tax Return deadline ends?

Who is required to file the Income Tax Return? 

The Tax Agency establishes terms that indicate whether or not taxpayers are exempt from making the income tax return. You can check all the indicators in the AEAT section of the taxpayer’s calendar

At a general level, the minimum amount to make the income tax declaration for total income from work is 22,000 euros per year, if they are received from a single employer. I.e. those who have received an amount greater than this must present the declaration.

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On the other hand, taxpayers who have received a total income from work greater than 14,000 euros are required to file it when they come from more than one payer, only if the sum of the amounts of the second and the rest of the payers exceeds 1,500 euros per year. They will also be required to, within the fixed limit of 14,000 euros, in the following cases:

  • When they receive compensatory pensions from the spouse or annuities for non-exempt alimony.
  • When the payer of the income is not obliged to withhold.
  • When the total income from work is subject to a fixed withholding rate.

What happens if I do not file the Income Tax Return before the deadline?

Although there are three months to file the income tax return, many taxpayers, for various reasons, do not submit it within the established due dates. This can have consequences such as the payment of light fines and late-payment interests by the Tax Agency. 

The type of sanction will depend, to a large extent, on whether you are the one who realizes that you are out of time or whether Hacienda claims it, in addition to the time that elapses and whether the result of the Income Tax Return was positive (to be paid) or negative (where the Tax Agency refunds the extra amount to you). 

So if you are the one who reports the error to the Tax Agency, the penalty will be reduced and depend, as we already said, on the result of the declaration. 

In the event that the result was negative (refund) or zero, the penalty is 100 euros, which can be reduced to 75 euros if paid within the indicated period. On the other hand, if the declaration is positive (to be paid), instead of a fine you will have to face a surcharge. First, you will have to make the income tax return again and, on the amount that you had to pay, the tax office will apply an additional surcharge percentage. This percentage increases depending on the time it takes you to meet your obligations counting from the end of the legal term to do so.

  • Up to three months: the surcharge will be 5% without late-payment interest or penalty.
  • Between three and six months: the surcharge will be 10% without late-payment interest or penalty.
  • Between six and twelve months: the surcharge will be 15% without late-payment interest or penalty.
  • More than twelve months: the surcharge, in this case, will be 20% with default interest and without penalty. 

What happens if the Tax Agency is the one making the claim?

In this case, although it will depend on the result of the declaration, the fine will be higher if you receive a notification from Hacienda. If the result was negative or zero, the penalty will be 200 euros (with the possibility of reducing it to 150 euros). If the result was positive, however, the Tax Agency can sanction you with a percentage of the debt between 50 and 150%. This will depend on the economic damage, the seriousness of it, and if you have committed other tax offenses.

Do you need any help?

We want to listen to you and know what your questions are about the procedures you have to carry out. Count on the advice of our experts to clarify all your doubts about the Income Tax Return deadline and when you should file it. 

If you want us to take care of it, you can go to our section of Income Tax Return and fill in the contact form and we will call you to help you as soon as possible. We have already managed to help many people with their tax procedures.

In Entre Trámites we also invite you to know about all our services. Schedule your online consultation, or simply text our WhatsApp.

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