This Monday, June 30 is the last business day to submit the income statement, in which the income obtained during fiscal year 2024 must be included. In general, all taxpayers employed on behalf of others who have received income of work above 22,000 euros gross per year. If not, they face sanctions and surcharges by the Treasury.
The regulations include different fines and procedures based on the type of carelessness of the taxpayer and the speed with which the breach is remedied. It is not the same as the declaration is voluntarily presented, even if it is, to the fact that it is the Tax Agency who detects the fault and present a requirement. There is also a difference if the result of the personal income tax is to return in favor of the taxpayer or to pay to the Treasury.
If the statement goes out to pay the treasury and the taxpayer presents it voluntarily before the Treasury sends a requirement, this percentage will be added additional 1% for each month that the taxpayer takes to deliver the documentation.
“If the presentation of self -assessment or declaration is carried out once 12 months have elapsed since the term of the term established for the presentation, the surcharge will be 15% and will exclude the sanctions that could have been demanded,” says the Tax Agency. In the latter case, delay interests will be required for the period elapsed since the day following the end of the year until the declaration is presented.
Another panorama opens and this presents a requirement. That is, he realizes that the taxpayer has not fulfilled his obligation and demands the presentation of the IRPF. In this case, the increase in the final invoice ranges between 50% and 150% of the result of the declaration, depending on whether the Tax Agency considers that there has been a will to conceal and the use of fraudulent means. The taxpayer, however, may reduce the amount claimed, for example a 30% reduction is contemplated if it accepts the applied sanction (by compliance, in technical jargon).
The surcharges are lower when the statement goes out to return. That is, when it is the Treasury that has to enter money to the declarant because it has paid more IRPF of what it owed throughout the year. If the taxpayer presents the rent of his own will, he will have to pay a fine of 100 euros, an amount that can be reduced by 40% if he is paid in the voluntary period and the surcharge is not used. If the Tax Agency detects non -compliance and sends a requirement, the sanction will be 200 euros. In that second case, sales are also contemplated in the invoice to be paid if the requirement is met within the period issued by the Treasury and the sanction is not used.
Until last June 2, the latest data provided by the Tax Agency, the Treasury had already paid the return of 5,516 million euros to 7,965,000 taxpayers. The Tax Agency plans to enter 19,093 million euros in the 2024 rent campaign, 13.3% more compared to the previous year, while the amount to be returned to taxpayers will be 9.6% higher, with 14,908 million.
