What is the Art. 27 LGT late filing surcharge?

It is the cost applied by Spain's tax authority (AEAT) when you file a tax return late voluntarily, before AEAT formally requests it. Law 11/2021 set the surcharge at 1% per complete month of delay (up to 12 months), with no late interest during that period. Beyond 12 months, the surcharge becomes a flat 15% plus late interest from day 1 of month 13.

How is the surcharge calculated if I am less than 12 months late?

The surcharge equals the number of complete months of delay as a percentage: 1 month = 1%, 2 months = 2%, up to 12 months = 12%. No late interest is added during this period. Example: if you owe €3,000 and are 5 months late, the gross surcharge is 5% × €3,000 = €150.

What happens if I am more than 12 months late?

Beyond 12 months, the surcharge stops growing month by month and is fixed at 15% of the tax debt (Art. 27.3 LGT). Late interest also applies at 4.0625% annual (rate in force for 2026, carried forward from the 2023 General Budget) calculated from the first day of month 13 until the actual filing date.

What is the 25% early payment reduction?

Art. 27.5 LGT allows a 25% reduction of the surcharge if: (1) you pay the remaining 75% of the surcharge within the voluntary payment period AEAT opens after filing, and (2) you have paid (or deferred with guarantee) the underlying tax debt at the time of filing. The reduction applies only to the surcharge, not to late interest.

What happens if AEAT has already sent me a formal notice?

If AEAT formally notified you before you file, Art. 27 LGT no longer applies (no surcharge). Instead, a penalty procedure is opened under Art. 191 LGT. The penalty ranges from 50% (minor) to 150% (very serious). Two compatible Art. 188 LGT reductions may apply: 30% for conformidad and 40% for pronto pago (the latter raised from 25% to 40% by Ley 11/2021). Chained, they leave the penalty at 42% of its initial amount. Example: a minor 50% penalty on €1,000 (= €500) with both reductions becomes €210 (21% of the original tax debt).

How much will it cost if I file voluntarily 3 months late on a €2,000 tax bill?

Gross surcharge: 3% × €2,000 = €60. With the 25% early payment reduction: €60 − €15 = €45 net surcharge. Total to pay: €2,000 + €45 = €2,045. Without the reduction: €2,060. The difference between acting voluntarily and waiting for a formal AEAT notice can amount to thousands of euros on larger tax bills.

What if I cannot pay the surcharge?

You can request a deferral or instalment plan from AEAT (Art. 65 LGT). Art. 27.5 LGT itself requires the deferral to be guaranteed by bank guarantee or insurance certificate, and that you pay the rest on the approved schedule. Without sufficient guarantee, the 25% reduction is forfeited. Deferral generates additional late interest in any case.

Is the Art. 27 LGT surcharge deductible as an expense?

Art. 27 LGT surcharges and tax penalties are not deductible in IRPF or IS (Art. 15.c LIS). Tax late interest has a contested criterion: the Spanish Supreme Court ruling of 8 Feb 2021 (rec. 3071/2019) admits deductibility as financial expense in IS, while AEAT maintains a restrictive position. Consult your accountant for your specific case.

How much does filing your taxes late cost?

Calculate the exact surcharge under Art. 27 LGT. Enter the amount, the dates, and get the real cost instantly — including the 25% early payment reduction.

Outstanding tax amount

€

The tax amount you owe, excluding any prior penalties or interest.

Original filing deadline

The date by which you should have filed (e.g. 20 July for Q2).

Actual filing date

The date you are filing or plan to file the late return.

Have you received a formal AEAT notice (requerimiento)?

No, I am filing voluntarilyArt. 27 LGT surcharge applies, with possible 25% reduction.

Yes, AEAT has already notified meArt. 27 surcharge does not apply; AEAT may impose a 50%–150% penalty.

Will you pay the surcharge within the voluntary period?

Yes, I will pay on timeThe 25% early payment reduction (Art. 27.5 LGT) is applied.

No, I will defer or cannot payThe 25% early payment reduction is lost.

Enter the amount and dates to see the surcharge.

Estimate based on Art. 27 LGT (late filing surcharges) and Art. 188 LGT (penalty reductions — pronto pago raised to 40% by Ley 11/2021). Art. 191 LGT penalties are estimates only — the final classification (minor / serious / very serious) is determined by AEAT. Consult your accountant before filing a late return.

How to use this calculator

Four steps to find out how much it will cost to regularise your tax situation with Spain's tax authority.

1. Enter the amount

Enter the tax amount you should have paid by the original deadline. Do not include prior penalties or interest — only the outstanding tax.

2. Set the dates

Select the original filing deadline and the date you are actually filing. The calculator counts complete calendar months of delay.

3. Voluntary or formal notice?

If AEAT has already sent you a formal notice, switch to 'Yes'. If you are filing before any AEAT contact, choose 'No' — the Art. 27 LGT regime applies.

4. Apply the reduction

If you will pay within the voluntary payment period, select 'Yes, I will pay on time' to see the net surcharge with the 25% reduction already applied.

Why use this calculator

Making informed decisions before filing a late tax return can save you money and avoid surprises.

Instant result

Calculates the surcharge in real time per Art. 27 LGT: 1% + 1% per month (up to 12 months) or flat 15% plus interest if you exceed one year.

25% reduction included

The calculator automatically applies the Art. 27.5 LGT early payment reduction so you see the real cost if you pay within the voluntary period.

Voluntary vs. formal notice

Clearly distinguishes between a voluntary regularisation (minimum surcharge) and an AEAT-initiated penalty (50%–150%), so you know how much it matters to act quickly.

Frequently asked questions about AEAT late filing surcharges

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