The statement of income It is an annual procedure presented between the months of April and June to regularize the tax situation of each resident in Spain with the Tax agency. Errors in this statement are paid for, either for simple oversights or intentional fraud.
Therefore, you have to have special care in the way of presenting this document in which the income, expenses and investments are consigned. If you receive a fine from the Treasury for not declaring your income, it is because you did not make the declaration that corresponded to you.
Depending on the amount that you did not declare, you may incur a light, serious or very serious fine. It should be remembered that you are obliged to declare when your annual income exceeds 22,000 euros from a single payer or 14,000 euros from two payers.
– Minor tax penalties: up to 3,000 euros. They represent 50% of the fine of the undeclared amount.
– Serious Tax Penalties: more than 3,000 euros without concealment. They represent 100% of the fine of the undeclared amount.
– Very serious tax penaltiess: represent 150% of the undeclared amount. Very serious offenses are those that have a flagrant concealment intention and can become tax crimes if they exceed 120,000 euros defrauded.
The tax offense for incorrectly submitting self-assessments or responses to individualized information requirements is:
1. Serious infraction for presenting self-assessments or incomplete, inexact or false data declarations. The sanction will be a fixed pecuniary fine of 150 euros.
2. Serious infraction for submitting incomplete, inaccurate or false data census declarations. The sanction will be a fixed pecuniary fine of 250 euros.
3. Serious infraction for submitting incomplete, inaccurate or false data declarations of supply of information or declarations required in accordance with articles 93 and 94 of the LGT.
The sanction will be a fixed pecuniary fine of 200 euros for each data or set of data that refers to the same person or entity, omitted, inaccurate or false when the infraction does not have as its object data expressed in monetary magnitudes.
Also, it can be a proportional pecuniary fine of 0.5%, 1%, 1.5% or 2% of the amount of undeclared or incorrectly declared operations, if these represent a percentage greater than 10%, 25%, 50% or 75% of the operations that should have been declared, when the purpose of the infraction is data expressed in monetary magnitudes. If the percentage is less than 10%, a fixed pecuniary fine of 500 euros will be imposed. These sanctions will be increased by 100% in the case of repeated commission.
This procedure can be done as in person, by phone or through the Renta Web website and a mobile application. However, these sanctions imposed by the Treasury they are not the only ones.
erroneous deductions
Bonuses or deductions applied incorrectly to benefit from the income statement is one of the most frequent and most serious errors, according to the Treasury, which entails a penalty of 15% of the amount received. Furthermore, if apart from this, erroneous data were added or important data were missing, a levy of 300 euros would be established.
Identification number
It is necessary to correctly indicate the tax identification or other codes and numbers requested. In case you don’t, May carry minor penalties (fine of 150 euros), serious (with a minimum of 1,000 euros) and very serious (a fixed penalty of 30,000 euros).
Missed deadline
The income tax return must be submitted within a specific period of time established by the Tax Agency. If this is not the case, this institution can force the person to pay a surcharge of 5% if the taxpayer carries out the management before the Administration requires it10% if 3 months have elapsed since the end of the campaign, 15% from the following 6 to 12 months and 20% together with default interest if it is made more than 12 months after the end.
excuses
Making excuses for not providing the correct data and even resisting is sanctioned with 100 euros, although it can be raised to 600 euros if the rebellion persists.
false documents
In the event that the person submits invoices, documents or supporting documents false in the income statement in order to obtain an advantage of more than 3,000 eurosthe fine ranges between 50% and 100% of the amount.
Fraud
Finally, if the taxpayer uses fraudulent methods, it will be judged as an extremely serious offense and the sanction can reach up to 150% depending on the damage caused to the Treasury. Likewise, if the Administration reveals a millionaire fraud, the fine in cases of serious infractions, that is, in excess of 30,000 euros, or very serious, in excess of 300,000 euros; It can also carry other penalties such as public aid, subsidies and even professional suspension.