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Yes, if the executive collection period has already begun and the whole debt is paid before the enforcement order is served. In that case, the 5% executive surcharge under Article 28(2) of Spain’s General Tax Law (LGT) applies. When this surcharge applies, late-payment interest accrued since the executive period began is not charged (Article 28(5) LGT).
The surcharge accrues when the executive period begins (Articles 28(1) and 161 LGT). Service of the enforcement order starts the enforcement procedure and demands payment, but the law expressly provides for the 5% surcharge when the entire debt is paid before that service. The surcharge in this situation is not 10%: the reduced 10% surcharge applies when the entire debt and the surcharge are paid within the deadline stated after the enforcement order is served (Article 28(3) LGT). If neither the 5% nor 10% conditions are met, the ordinary 20% surcharge applies and is compatible with late-payment interest (Article 28(4)–(5) LGT).
If payment is made within the voluntary payment period, the executive period does not begin and no executive-period surcharge is due. Applying the rules to an individual debt requires checking the voluntary deadline, payment date and amount, outstanding debt and service of the enforcement order.
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