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Late-filing surcharge calculator

Forgot to file? Enter the tax for each year: the calculator works out the surcharge due if you put things right today, before any letter from the tax office.

2024 · 9 months late · 10 %€13.50
Total to pay (tax + surcharge)€193.50
File my return

Indicative estimate under the current rules; the final calculation is made on your file.

How the calculation works

Without a prior letter from the AEAT, the surcharge is 1% plus 1% per full month of delay, then 15% plus late-payment interest beyond 12 months (art. 27 LGT). It is reduced by 25% if the tax and the surcharge are paid immediately. Once the AEAT has written to you, penalties apply instead, and they are higher.