Filing the IRS is a tax obligation for the vast majority of taxpayers and its deadline ended on June 30th.
If you miss the deadline, you can still make the delivery, but you may have to pay a fine and lose some benefits.
If you are only one month late, that is, if you submit your declaration by July 30th, the fine cannot exceed 25 euros.
The final value is not certain, as it directly depends on the loss caused to the Tax Authority (AT).
If AT considers that your delay did not cause them any harm, it may not charge the fine and no notification will be sent to you. This scenario is only possible if the taxpayer has not been convicted of any tax offense or tax crime.
After July 30th, the minimum fine to be charged is 37.50 euros. If the Finance Department has already started an inspection due to the taxpayer’s tax non-compliance, the fine can increase to 112.50 euros.
If the delivery continues to not be made and harms the State, the minimum fine is 150 euros, with a maximum value of 3750 euros, a value to which certain charges may also be added.
You must pay the fine in one go, within the deadline stipulated in the billing note, normally sent by letter. Otherwise, the taxpayer is subject to coercive collection, which may involve the seizure of part of the salary.
This year, there is something new: unlike last year, those who submit their IRS late will be able to continue to deduct general and family expenses, health, education or property expenses, but they must have been previously validated on the Finance Portal.
In addition to charging a fine, there are other consequences for those who are late in submitting the IRS. You no longer have the possibility of filing joint taxes if you are married. You also lose the permanent exemption from IMI and any social support whose taxation depends on the IRS assessment note.
Submitting a replacement declaration after June 30th is also considered late, which means you will have to pay the fine and lose benefits.
Don’t forget that the refund or payment of IRS must be made by August 31st, if the declaration has been delivered within the deadline stipulated by the Tax Authority (1 April – 30 June).
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