General tax penalties (Spain)
Penalties for offences relating to VAT are regulated by a general tax law which applies to all tax offences, although there are also a few which relate specifically to VAT.
Offences are classified into different types, with each of them categorised by the seriousness of the offence in three categories: minor, major, serious.
The tax authority must make a request to the taxpayer in order to apply the penalties at the end of the procedure. If the taxpayer corrects its wrong behaviour before receiving this request, no penalty may be applied.
The penalties that can be imposed depend on the category of the offence.
Offences and penalties (Spain)
| Classification | Qualification criteria | Category of
offence | Penalty |
|
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Web page updated on 17 Mar 2025 16:23