In popular parlance, the term ‘fear letters’ is used to refer to those communications from the Tax Agency alerting taxpayers to the fines for failure to file a tax return or having done so with errors.
This week, the tax collection agency has started a new round of sending this type of missives. These letters have been sent to those taxpayers who did not make the payment of the second installment of the income tax return within the established deadline.
These individuals face fines that can range from 200 euros to 20% of the amount owed to the Tax Agency. In addition, there may be surcharges for the time of delay.
These are the possible sanctions:
- Fine of 200 euros if the taxpayer does not pay the second installment in the corresponding period.
- Surcharge of 5%. without demand if the payment is made after the deadline, but before receiving the letter from the tax office.
- Surcharge of 10% or 20%. after a summons. If the tax authorities send a payment request and the taxpayer pays within the period specified in the request, a surcharge of 10% will be imposed. If the taxpayer does not respond to the request within the stipulated period, the surcharge increases to 20% and, in addition, late payment interest of 3.75% per annum on the outstanding amount is added.
Other types of letters from the Treasury
- Requerimiento. It is a notification that the taxpayer receives when Hacienda detects that the information filled in does not coincide with the one they have in their tax reports. And it is always mandatory to respond to it or Hacienda could issue a penalty.
- Settlement proposal. It is received when the Internal Revenue Service considers that some information that it considers erroneous needs to be modified.
- Initiation of inspection investigation. A request for documentation for a tax inspection.
- Sanctioning file. The official confirmation that the Treasury considers that the taxpayer has committed a tax infringement.
- Information letter. This is a letter sent by the Tax Agency by way of information. In these cases it is not necessary to respond, but it is necessary to verify that it has been received, because all their letters are certified.
- Procedural resolution. It is a notification with the final conclusion on the proceedings that have been open with the Internal Revenue Service.
- Providencia de apremio. This is a letter in which the Tax Agency establishes the dates on which it will collect the debt owed. In this case it is important to respond quickly to try to appeal or defer payment.
- Diligence of seizure. Similar to the previous one, but in which the Treasury already informs of the collection of the debt directly. Example of a seizure order: The tax office informs me that I have a deadline to pay my 1,000 euros of debt with a 10% surcharge.