VERI*FACTU arrives in 2027. Affected businesses will need to adapt their invoicing software. What it means for you →
Late-filing surcharges
Calculate the surcharge for voluntarily filing a self-assessment late, including the 25% reduction for prompt payment.
1 means within the first month; 12 means within the twelfth, without a prior tax-authority demand.
The reduction requires payment within the voluntary period and no appeal against the assessment.
How it is calculated
The table under Article 27 of Spain’s General Tax Law applies 1% when you file within the first month, 2% within the second and so on up to 12% within the twelfth month.
Once more than 12 months have elapsed, the surcharge is 15% and late-payment interest accrues from the following day. We estimate it using the 4.0625% annual rate in force for 2026, proportionally to the excess period.
The surcharge is reduced by 25% when paid in the voluntary period and not challenged. This calculation assumes voluntary filing without a prior demand; if the tax authority has already contacted you, penalties rather than surcharges may apply and this tool is not suitable.
Illustrative calculation. This is not tax or employment advice; your specific circumstances may differ.
More tools
VAT calculator
Add or extract VAT from any amount. Taxable amount, VAT and total in seconds.
Self-employed invoice calculator
Calculate VAT and personal income tax withholding on an invoice. See the invoice total and net amount receivable.
Self-employed contribution
Your monthly and annual contribution by income band under Spain’s income-based contribution system.
The deadline is already on the calendar. Your new gestoría can be too.
Limited places in the pilot programme for self-employed people. Tell us about your business and we’ll let you know whether Zolven can already run its back office.
We reply within 24 hours · hola@zolven.ai