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Short answer: the deadline depends on the day the enforcement order is received. Spanish tax law sets two monthly payment dates and moves the due date to the next business day if it falls on a non-business day.
Payment deadline
Once the enforcement period has begun and the enforcement order has been served, Article 62.5 of the General Tax Act (LGT) provides:
- If the order is received between the 1st and 15th of a month, payment is due by the 20th of that same month.
- If it is received between the 16th and the last day of the month, payment is due by the 5th of the following month.
If the due date is not a business day, it moves to the next business day. For example, an order received on 10 June is due on 20 June; one received on 18 June is due on 5 July, unless that date is a non-business day.
Surcharge and interest
To qualify for the reduced 10% executive-period surcharge, the full debt and that surcharge must be paid within the Article 62.5 LGT deadline. In that case, default interest accrued from the start of the enforcement period is not charged (Articles 28.3 LGT and 72.1 of the General Collection Regulations).
If the full amount is not paid within that deadline, the ordinary 20% surcharge generally applies, together with default interest from the start of the enforcement period until payment. The tax authority may assess that interest later; the surcharge itself is excluded from the interest calculation base.
How to pay
Article 62.5 LGT sets the deadline; it does not establish a general requirement to pay at a bank branch in the province of the taxpayer's tax domicile. Follow the payment instructions in the enforcement order and use a channel authorised by the competent collection authority. Keep the payment receipt.
If payment is not made by the deadline, the authority may continue to seize assets unless the debt has been paid or a suspension or other legal ground prevents enforcement (Article 167.4 LGT).
Legal basis: Articles 28, 62.5 and 167.4 of Law 58/2003, the General Tax Act, and Article 72 of the General Collection Regulations. Check the actual date of receipt and applicable non-business days.
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