{"id":34290,"date":"2026-05-06T06:00:53","date_gmt":"2026-05-06T06:00:53","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=34290"},"modified":"2024-11-11T12:39:53","modified_gmt":"2024-11-11T12:39:53","slug":"what-are-enforcement-surcharges","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/what-are-enforcement-surcharges\/","title":{"rendered":"What are enforcement surcharges?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"34290\" class=\"elementor elementor-34290\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a288bc1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a288bc1\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6e05909\" data-id=\"6e05909\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c015364 elementor-widget elementor-widget-text-editor\" data-id=\"c015364\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If your business fails to pay the amount due on a tax notice or self-assessment and does not defer or suspend its debt, you will have to pay <strong>penalties and surcharges<\/strong>.<\/p><p><strong>Who likes paying tax?<\/strong><\/p><p>I&#8217;ve been a tax adviser for almost 20 years and my answer is: <strong>nobody likes paying tax.<\/strong> And that&#8217;s the truth.<\/p><p>Human beings are selfish by nature and don&#8217;t like having their pockets picked.<\/p><p>La pela es la pela, as the Catalans say.<\/p><p>But now imagine that they don&#8217;t just put their hand in their pocket, they put it in twice.<\/p><p>This is even more serious, and is known as the dreaded &#8220;recargos de apremio&#8221;.<\/p><p>Surcharges are <strong>akin to a fine<\/strong> for non-payment of a tax debt.<\/p><p>Let&#8217;s take a closer look at what surcharges are.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-97c8cd2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97c8cd2\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-279f6a4\" data-id=\"279f6a4\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-af25409 elementor-widget elementor-widget-heading\" data-id=\"af25409\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Uncollected debt<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e9cb9d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e9cb9d5\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58b843f\" data-id=\"58b843f\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d1a4a1 elementor-widget elementor-widget-text-editor\" data-id=\"2d1a4a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>Enforcement period<\/strong><\/h3><p>If your company <strong>does not pay a<\/strong> tax <strong>debt<\/strong> within the voluntary period available to it and does not postpone, appeal or offset the debt, the so-called &#8220;<strong>enforcement period<\/strong>&#8221; will begin, in which the Tax Authorities will start their <strong>collection machinery <\/strong>.<\/p><p>This can occur either if your company <strong>fails to pay a tax assessment issued by the Tax Authorities<\/strong> (resulting from a tax audit, IBI, IAE, etc.) or<strong>if you do not pay the amount of a self-assessment<\/strong> (for example, if you submit a self-assessment for VAT &#8220;with recognition of debt&#8221;, but then do not formalise the request for deferral).<\/p><h3><strong>Surcharges<\/strong><\/h3><p>In these cases, in addition to the unpaid debt, the tax authorities will require your company to pay surcharges that <strong>are higher the longer you take<\/strong> to regularise your situation:<\/p><h4><i>Surcharge. <\/i><\/h4><ul><li><p><strong>The surcharge will be 5%<\/strong> if the entire debt is paid before the notification of the enforcement order (notification in accordance with the start of the enforcement period).<\/p><\/li><\/ul><h4><i>Reduced levy. <\/i><\/h4><ul><li><p><strong>This surcharge will be 10%<\/strong> if the entire debt is paid together with the surcharge itself once the enforcement order has been notified and within the new payment period granted.<\/p><\/li><\/ul><h4><i>Ordinary levy. <\/i><\/h4><ul><li><p>Finally,<strong> the surcharge will be 20%<\/strong> if payment is not made within the new period granted.<\/p><\/li><\/ul><p>In this case, the tax authorities will also pay interest for late payment (counted from the end of the voluntary period).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-bc5528a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc5528a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-17c770c\" data-id=\"17c770c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ddbd99 elementor-widget elementor-widget-text-editor\" data-id=\"8ddbd99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"color: #ff0000;\">Explained in another way<\/span><\/strong><\/p><h3><strong>Voluntary period<\/strong><\/h3><p>When the tax authorities issue a tax assessment, they allow you a few days to make payment.<\/p><p>This period, known as the voluntary period, is determined by the date on which the tax assessment is notified:<\/p><ul><li><i>Notifications received between the <strong>1st and 15th of each month:<\/strong><\/i> until the 20th of the following month. So, if you receive a notice on 5 September, <strong>you can pay up to 20 October.<\/strong><\/li><li><i>Notifications received <strong>between the 16th and the last day of each month<\/strong>:<\/i> until the 5th day of the second month thereafter. If you receive a notice on 20 September, you may pay the tax by 5 November.<\/li><\/ul><p>Instead of paying, you also have the option of <strong>requesting a postponement<\/strong> or, if you do not agree with the assessment, of providing guarantees of payment (such as a guarantee) and appealing against it.<\/p><h3><strong>Enforcement period<\/strong><\/h3><p>But if you <strong>do nothing and do not pay<\/strong>, the so-called <i>enforcement period <\/i>will begin <i>, <\/i>in which the tax authorities will set in motion all their collection machinery to get you to pay what you owe, also <strong>increasing<\/strong> the amount owed with <i>surcharges<\/i> that will be higher the longer you take to regularise your situation:<\/p><ul><li>Surcharge of 5% if you regularise your situation <strong>before receiving the &#8220;providencia de apremio<\/strong> &#8221; (notification from the tax authorities demanding payment).<\/li><li>Surcharge of 10% if you regularise the situation <strong>once you have received the writ of enforcement<\/strong>, within the new period that you will be granted.<\/li><li>Surcharge of 20% plus interest for late payment (calculated from the day following the expiry of the voluntary period) <strong>if you do not comply with the order<\/strong>within the new period granted.<\/li><\/ul><h3><strong>New deadline<\/strong><\/h3><p>The new deadline granted in the <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientos\/RA19.shtml\">enforcement order<\/a> for payment is much shorter than the voluntary period:<\/p><ul><li><i>Order received between the 1st and 15th of each month:<\/i> until the 20th of the same month.<\/li><li><i>Order received between the 16th and the last day of the month:<\/i> until the 5th day of the following month.<\/li><\/ul><h3><strong>Deferment<\/strong><\/h3><p>In any case, even if the enforcement period has already begun, you still have the possibility of requesting a deferral of the debt, provided that the Inland Revenue has not notified you of the agreement to dispose of the seized assets.<\/p><p>Remember that if a taxpayer does not pay voluntarily, the tax authorities can end up seizing the taxpayer&#8217;s assets.<\/p><p><strong><span style=\"color: #ff0000;\">Perhaps it is clearer now?<\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ee3342b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ee3342b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f2c7404\" data-id=\"f2c7404\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb19fa7 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"cb19fa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/contacto\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-alt-circle-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I received a letter from the Spanish tax office and i need help<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-03a980c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"03a980c\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6de04bd\" data-id=\"6de04bd\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c5353c8 elementor-widget elementor-widget-heading\" data-id=\"c5353c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Example of a surcharge<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-003b456 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"003b456\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-787a352\" data-id=\"787a352\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ddbd846 elementor-widget elementor-widget-text-editor\" data-id=\"ddbd846\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>We will give an example of a surcharge to make it even clearer:<\/h3><p><strong>Example of Surcharges<\/strong><\/p><p>On 4 July, the Tax Authorities sent you a notice to <strong>pay<\/strong> 10,000 euros for a tax assessment that you had not paid.<\/p><p>Assuming that the deadline for voluntary payment of this settlement was 20 May, see the surcharges that you will have to pay in each of the following cases:<\/p><table><tbody><tr><td>Settlement payment date<\/td><td>Surcharge% Surcharge<\/td><td>Surcharge(euros)<\/td><td>Int. late payment(euro)<\/td><\/tr><tr><td>4 June<\/td><td>5% (1)<\/td><td>500<\/td><td>0<\/td><\/tr><tr><td>17 July<\/td><td>10% (2)<\/td><td>1.000<\/td><td>0<\/td><\/tr><tr><td>2 August<\/td><td>20%<\/td><td>2.000<\/td><td>101<\/td><\/tr><\/tbody><\/table><p><i>On 4 June <strong>he had not<\/strong> yet <strong>received the order for payment<\/strong>, so that when he paid on that date the surcharge is only 5%.<\/i><\/p><ol><li><i>The <strong>deadline for payment of<\/strong> the order for enforcement is 20 July.<\/i><\/li><li><i>The interest for late payment applicable in this case is 5% and is calculated on the 74 days elapsed from 21 May to 2 August.<\/i><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-932aa0e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"932aa0e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2d553f6\" data-id=\"2d553f6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-34c090a elementor-widget elementor-widget-text-editor\" data-id=\"34c090a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Please note that :<\/p><h3><strong>5% surcharge<\/strong><\/h3><p>If you pay the debt before receiving the order for enforcement (in which case, as indicated above, the surcharge is 5%), pay only the outstanding debt, without adding the surcharge.<\/p><p>In this case, once you have paid the entire debt, the tax authorities will send you a letter of payment with the 5% surcharge.<\/p><p><strong>Pay all or nothing<\/strong><\/p><p>Please also note that the 5%, 10% and 20% surcharges <strong>are incompatible with<\/strong> each other and that they are calculated on the entire debt not paid in the voluntary period.<\/p><p>Therefore, if you decide to pay the debt <strong>before receiving the order for enforcement<\/strong> (so that only the 5% surcharge is applied), or within the period of the order (so that the 10% surcharge is applied), <i>pay the entire debt.<\/i><\/p><p>If you only make a partial payment, this will not reduce the surcharge.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-17678a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17678a0\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-867f919\" data-id=\"867f919\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d7adde6 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"d7adde6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">If the debt is in the enforcement period and your company wants to pay earlier in order to be required to pay a lower surcharge, pay the entire debt. If you pay only part of the debt, it will not help you to reduce the tax authorities&#8217; surcharge.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>If your business fails to pay the amount due on a tax notice or self-assessment and does not defer or suspend its debt, you will have to pay penalties and surcharges. Who likes paying tax? I&#8217;ve been a tax adviser for almost 20 years and my answer is: nobody likes paying tax. And that&#8217;s the [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":33327,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-34290","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/10\/reargo-de-apremio-1140x445.jpg",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/10\/reargo-de-apremio-463x348.jpg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/10\/reargo-de-apremio-300x169.jpg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/10\/reargo-de-apremio.jpg",1920,1080,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What are enforcement surcharges? 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