Filing late without a formal request: the surcharges in Article 27 of the General Tax Law
A slip with a quarterly form can happen to any lawyer practising alone. If it is filed late but before the Tax Agency issues a request, there is no penalty, but a surcharge. We explain how it is calculated under Article 27 of the General Tax Law.
A lawyer practising on their own account files several forms a year: quarterly VAT, income tax instalment payments, informative returns. With so many dates, a delay is possible. Law 58/2003 of 17 December, the General Tax Law, whose consolidated text is shown as updated to 21 December 2024, regulates in its Article 27 what happens when filing late on one's own initiative.
What a surcharge is and when it applies
Under Article 27.1, surcharges for late filing are accessory payments that taxpayers must make when they file self-assessments or returns after the deadline and without a prior request from the Administration.
The law itself specifies what counts as a prior request: any administrative action with the characteristics described in Article 27.1, which should be read in full if there is doubt about whether a Tax Agency communication is one.
The difference is important: if filing is before any request, the surcharge applies; if the Tax Agency has already acted, the scenario is different.
How much the surcharge is
| Delay | Surcharge under Article 27.2 |
|---|---|
| Up to twelve months | 1% plus another 1% for each full month of delay |
| More than twelve months | 15%, plus late-payment interest for the period exceeding twelve months |
An example
If a form with a tax amount of €2,000 is filed three full months late, the surcharge would be 1% plus 1% for each of the three full months: 4%, that is €80. If the delay were five full months, the surcharge would be 6%: €120.
What the surcharge excludes
Under Article 27.2, the surcharge excludes the penalties that could have been imposed. For the stretch of more than twelve months, the law says the 15% surcharge excludes penalties, and that late-payment interest is charged for the period after those twelve months.
The same paragraph clarifies that the above does not prevent the start of a verification or investigation procedure.
The 25% reduction
Article 27.5 provides that the amount of the surcharge is reduced by 25% when the payment conditions set by that paragraph are met. It is wise to read those conditions before filing, because they determine whether the reduction applies.
Surcharge versus penalty
The practical difference is large. Under Article 27.2, the surcharge excludes the penalties that could have been imposed, and its amount depends only on the length of delay, so it is predictable from the start. That is why, when an oversight is noticed, filing as soon as possible and on one's own initiative is usually most sensible: each full month of waiting adds one percentage point.
For doubtful cases, such as a return with no amount to pay or a supplementary self-assessment, it is wise to consult the full text of Article 27 or the tax adviser before filing.
How to avoid it
The best way not to pay surcharges is not to have to pay them:
- A tax calendar with all the year's dates: VAT, instalment payments and informative returns such as form 347.
- Direct debit of payments where possible, so as not to depend on the last day.
- Record books up to date, which let you prepare each form without rushing, as we explain in the guide to the record books of the self-employed lawyer.
- Quarterly review with the tax adviser, if you have one.
And if it has already passed
If the deadline has already passed and there has been no request, filing as soon as possible reduces the surcharge: each full month adds 1%. Waiting does not improve the situation.
Income tax instalment payments have their own rules, which we review in the guide to form 130. More guides in Solo and small-firm lawyers.
Fuentes
- Ley 58/2003, de 17 de diciembre, General Tributaria (BOE-A-2003-23186, texto consolidado). Accessed 18 October 2026.
The specific data in this article come from the official sources cited.
