Penalty Surcharge For Late Filing And Late Paying (Spain)

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Commentary

49 Spain

When the taxpayer amends an error and pays the tax after the stipulated period, a special 'penalty surcharge' is applied, as follows:

Offence	Penalty surcharge
Late

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Penalty surcharge for late filing and late paying (Spain)

49 Spain

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Tour operators margin scheme (Malta)

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Tour operators margin scheme (Sweden)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

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Penalty surcharge for late filing and late paying (Spain)

49 Spain

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