Tax obligations, penalties and infringements: everything you need to avoid fines from Hacienda

Meeting your tax obligations on time is essential if you want to avoid penalties or surcharges from the Spanish Tax Agency (Agencia Estatal de Administración Tributaria — AEAT). In this article, we explain what happens when you don’t meet those obligations — and the key differences between obligaciones accesorias and tax penalties. Understanding these concepts will help you avoid common mistakes and keep your tax obligations up to date, without unpleasant surprises.

The difference between obligaciones accesorias and tax penalties

Not all consequences of missing a tax deadline are considered penalties. In many cases, Hacienda applies what’s known as obligaciones accesorias — automatic surcharges that apply when you pay late. These are not penalties and do not require the start of a sanctioning procedure. Before diving deeper into these concepts, let’s clarify the basics.

What is a tax obligation?

Tax obligations are duties imposed on taxpayers by Spain’s tax laws. They fall into two categories:

• Material tax obligations, which involve paying taxes (such as settling the amount due on a tax return or applying withholding taxes when required).
• Formal tax obligations, which involve administrative duties (such as registering as autónomo when starting an activity or issuing invoices correctly).

For autónomos, these obligations are particularly important, since managing them tends to be more complex and frequent.

Obligaciones accesorias: what they are and when they apply

A common situation for autónomos is missing a payment deadline, which generates an obligación accesoria. Before issuing a penalty, the AEAT usually notifies the taxpayer and applies an automatic surcharge or interest due to late payment of a principal obligation. In short, obligaciones accesorias are additional amounts Hacienda charges automatically when you pay late, without initiating a sanctioning procedure.

Types of obligaciones accesorias

• Late-payment interest (intereses de demora)

Applied to the amount that should have been paid on time, calculated based on the number of days of delay using the legally established interest rate (the interés legal del dinero, increased by 25%).

Example: If the AEAT reviews your VAT return and finds incorrectly claimed deductions, they’ll require you to pay the difference plus late-payment interest.

• Surcharge for late filing without prior notice (recargo por declaración extemporánea sin requerimiento previo)

Applies when a return is filed late but before Hacienda formally requests it. The surcharge is 1% of the amount due plus an additional 1% for each full month of delay. After 12 months, the surcharge becomes 15% and late-payment interest also applies.

Example: If you file your Income Tax return in September (deadline was 30 June), the surcharge will be 3%, provided Hacienda has not issued a notice.

• Surcharges in the enforcement period (recargos del periodo ejecutivo)

These apply when you don’t pay on time and the debt enters enforcement. Surcharges are 5%, 10% or 20%, depending on when you settle the debt. The 20% surcharge is compatible with late-payment interest.

Example: If you ignore a payment notice from the AEAT, the surcharge increases and may eventually reach 20%, with potential asset seizures.

What about tax penalties?

Tax penalties apply when someone breaches tax law intentionally or through negligence — even minimal negligence. The key difference is clear: obligaciones accesorias are automatic, while penalties require Hacienda to open a sanctioning procedure and prove an infringement has occurred.

Tax infringements and penalties: what they are and how they affect you

A tax infringement occurs when a person or business fails to comply with tax rules, whether due to error, carelessness or intentional misconduct. In these situations, the AEAT may impose a financial penalty based on the seriousness of the infringement.

What is considered a tax infringement?

Tax infringements include any action or omission that violates tax rules with any degree of negligence. If you make a tax mistake and Hacienda detects it, it can be classified as an infringement. Before imposing a penalty, the AEAT must determine the type of infringement and ensure there is a legal basis.

Cases where there is no infringement

Spanish tax law recognises specific exceptions in which no infringement can be imposed:

• When the person cannot act legally on their own.
• When something unexpected or unavoidable occurs (force majeure).
• When the person acted diligently and fulfilled their obligations correctly.
• When the error is due to a technical failure by the Administration.
  These exceptions, included in the Ley General Tributaria, protect taxpayers from unfair penalties.

Classification of infringements: minor, serious and very serious

This classification depends on two criteria: concealment (ocultación) and fraudulent means.

Concealment occurs when declarations are not filed, contain false information, or omit income, transactions or assets.

Fraudulent means include failing to maintain proper bookkeeping, keeping parallel accounts, recording false transactions, using fake invoices or using intermediaries to hide income or assets.

How tax penalties are calculated

Penalties vary depending on the taxpayer’s behaviour. Hacienda considers:

• Repeat offences.
• Economic damage to the Treasury.
• Failure to issue or record invoices.
• Voluntary collaboration by the taxpayer.
  If you acknowledge the error and pay promptly, you may access reductions from 30% to 65%, plus an extra 40% if you pay without appealing.

Common tax infringements and their penalties

• Not paying the tax due on a return
  • If the debt is less than €3,000 → minor infringement, 50% fine.
  • If it exceeds €3,000 and there is concealment → serious infringement, 50%–100% fine.
  • If fraudulent means are used → very serious infringement, 100%–150% fine.

Example: If you owe €2,000 in your Income Tax return but don’t pay it, Hacienda may impose a €1,000 penalty plus the outstanding amount and surcharges.

• Filing returns late or not updating your tax address
  These are minor infringements with fixed fines between €100 and €400.
  
  Example: Missing a quarterly Modelo 130 or failing to update your tax address.
  
  
• Filing incorrect returns or providing false information
  A serious infringement with fines from €150 to €6,000, depending on the severity.
  
  Example: Providing incomplete or incorrect information in response to a tax request.
  
  
• Failing to meet accounting and record-keeping obligations
  A serious infringement with fines ranging from €150 to €6,000.
  
  Example: Carrying out an economic activity without registering as autónomo.
• Failing to issue, keep or correct invoices
  • Serious infringement: fines from 1% to 2% of unreported operations, or €300 per operation if the amount cannot be determined.
  • Very serious infringement (false invoices): 75% of the total fictitious operations.

Example: Issuing fake invoices to justify non-existent expenses.

Stay compliant and avoid costly mistakes

Knowing the different types of tax infringements and penalties helps you stay compliant and avoid unnecessary risks. If you’re autónomo, using a tool that helps you file your taxes correctly (like Xolo 😉) can make the difference between peace of mind and an unexpected penalty.

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