What are the executive-period surcharges and when do they apply?

Clarify your doubts by consulting your particular case

The start of the executive collection period triggers the executive-period surcharges under Articles 28 and 161 of Spain’s General Tax Law (LGT). They are calculated on the full amount of the debt not paid during the voluntary period and are mutually exclusive. The law provides for three surcharges:

• 5% executive surcharge: applies if the whole debt is paid before the enforcement order is served.

• 10% reduced enforcement surcharge: applies if the whole debt and the surcharge are paid within the payment deadline under Article 62(5) LGT stated in the enforcement order.

• 20% ordinary enforcement surcharge: applies when the conditions for the 5% or 10% surcharge are not met.

When the 5% or 10% surcharge applies, late-payment interest accrued since the executive period began is not charged. The ordinary 20% surcharge is compatible with that interest, calculated under the statutory rules.

These executive-period surcharges are different from the surcharge for filing a self-assessment late without a prior request, which is governed by Article 27 LGT. The outcome in an individual case depends on the type of debt, the applicable deadline, when the enforcement order was served and what payments were made.