More than two months have passed since April 6, 2022, the day on which the rental campaign began in Spain. Like every year, Spanish citizens have submitted their declaration for the year 2021. However, there are only a few days left before the deadline for rendering accounts with the Treasury expires and there are many who have not yet had the courage to submit it.

Latecomers who have not yet opted to file the 2021-2022 income tax return should know that there is a deadline to do so. In fact, this may vary depending on the Community where it must be processed and the way of carrying out the procedure, either through the internet, by telephone appointment or in person at the Tax Agency offices.

[When is the return of the income tax return made]

These are the deadlines that you must take into account so that you do not miss the deadline to file the income tax return for the 2021 financial year.

The Tax Agency has marked this coming June 30 as the last day to present the income statement in our country. However, depending on the requirements of each Community and the way of delivering it, this date may vary from the general one.

For example, those taxpayers who wish to domicile the result of the liquidation must deliver it before next June 27.

On the other hand, citizens will be able to do so through the Tax Agency’s website telematically, by phone thanks to the ‘Le Call’ service (by appointment) or in person (by appointment). Of course, those routes that require an appointment must be requested before June 29.

In addition, depending on the Autonomous Community, the date could also vary. For example, in Navarra, citizens have had until June 22 to deliver it. In the Basque Country, the date varies between provinces: Vizcaya and Guipúzcoa will be able to deliver it until June 30, while in Álava the deadline will end on June 27.

That the term of the income statement is over does not mean that you cannot deliver it late. In fact, it is allowed to present it beyond June 30, marked as the last day to do so in our country.

[These are the fines for not keeping the invoices that the Treasury can impose on you if you are self-employed]

However, doing so may result in a penalty for the taxpayer who does so. This amount will depend specifically on the time that has passed since the deadline for submitting it, on whether the result is positive or negative or on whether it is the Tax Agency that notifies your delay, in addition to the seriousness of the infraction.

In the event that it goes out to return, according to article 198.2 of the General Tax Law, it would be a minor infraction. In this way, the Treasury could halve the money to be returned, in addition to sanctioning a fine of 100 euros, reducible to 75 euros.

If, on the other hand, he goes out to pay, the citizen will have to pay the corresponding amount plus interest for having missed the deadline. This surcharge will be 5% if it is presented in the following three months; 10% if it is between the following three and six months; 15% if it is presented between the following six and twelve months; and 20% if it is presented after 12 months.

[The prison sentences and fines you face if you try to sneak it to the Treasury]