Since July 1, those who have not submitted or paid the 2025 Income Tax face monthly surcharges of 1%, which can reach 15% after a year, plus interest. If the Tax Agency sends a requirement, the fines range from 50% to 150% of the amount owed.
The 2025 Income Tax campaign ended on June 30, but not all taxpayers complied on time. Those who did not submit their declaration or make the corresponding payment are now under the scrutiny of the Tax Agency. The economic consequences vary depending on the delay and whether the Tax Agency has sent the dreaded requirement.
Surcharges for late submission of the declaration
If you have not yet submitted the declaration and the result is to pay, the surcharge is 1% for each full month of delay. That is, if you submit it in July, you pay an additional 1%; in August, 2%; and so on up to 12 months, when the surcharge jumps to 15% plus late interest.
On the other hand, if the declaration results in a refund or zero, the fine is fixed: 100 euros if you have not received a requirement, and 200 euros if the Tax Agency has already notified you. Therefore, even if there is no debt, it is advisable to submit it as soon as possible to avoid the penalty.
Sanctions after the Tax Agency's requirement
Once the Tax Agency sends the so-called 'fear letter', the penalties become stricter. If the declaration has not been submitted and there is an amount to be paid, the fine ranges from 50% to 150% of the unpaid amount. However, the taxpayer can obtain a 30% reduction if they accept the penalty by conformity.
The Tax Agency grants a period to regularise before initiating a sanctioning procedure. Therefore, upon receiving the notification, the smartest thing to do is to act quickly and submit the pending declaration.
Fines for not paying even if submitted on time
Another common scenario is having submitted the declaration but not having made the payment, whether due to an error in the IBAN, lack of funds, or other reasons. In this case, if the taxpayer pays voluntarily before receiving notice, the surcharge is 5% on the amount owed.
If the Tax Agency's letter arrives first, the surcharge rises to 10% or even 20%, depending on the amount. “The Tax Agency has up to four years to review declarations, so it is possible to receive a notification much later. We recommend keeping all documentation that proves the declared information,” warns Aitor Fernández, a tax expert from TaxDown.
How to check the status of the refund
If your declaration resulted in a refund and you have not yet received the money, you can check the status on the Tax Agency's website. Access the section for the 2025 Income Tax campaign, select 'All income procedures' and then 'Draft/declaration processing service'. Identify yourself with an electronic ID, Cl@ve PIN, or reference number.
Once inside, you will see messages such as 'Your declaration is being processed', 'Your declaration is being checked', or 'Your refund has been issued'. When the last one appears, the payment is made within a maximum of 10 days. If it does not happen, contact the Tax Agency.
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