Missed the 2024 La Renta Deadline, What Now?

What Happens If You Missed the Deadline for Your 2024 Tax Return?

The deadline to file your 2024 Spanish income tax return (la Renta 2024) was 30 June 2025 for residents. If you missed this deadline, here’s what you need to know—what can happen, and what steps to take next.

🕑 1. It’s Not Too Late—File Voluntarily as Soon as You Can

Spanish tax authorities (Agencia Tributaria) allow voluntary late submissions, which carry lower penalties than those imposed after an official notice.

2. Penalties for Voluntary Late Filing

If you’re due a refund or the return breaks even: Flat €100 (half of the standard €200 fine)
If you owe tax: A surcharge of 1% per month of delay, capped at 12%, then rising to 15% plus interest after 12 months.

Example: Filing 6 months late adds a 6% surcharge. File 14 months late? Expect a 15% surcharge + accrued interest.

If the payment is done within the period they give you, a 25% discount in the surcharge will be applied

3. Penalties After a Tax Office Notice (the “Propuesta”)

If the Agencia Tributaria sends a formal notice:

Refund/neutral return: €200 fine.
Owing tax: Penalty ranges from 50% to 150% of the unpaid amount, plus late-payment interest.
You may benefit from a 30% reduction for accepting the penalty promptly, and an additional 25% cut if paid voluntarily within the period.

4. Interest on Late Payments

Interest accrues after 12 months from the day after the original deadline on any tax due. This applies both under voluntary filing and enforcement phases .

5. Notification Process Explained

Propuesta de liquidación: The Tax Office informs you of the surcharge.
Liquidación: You’ll receive a payment bill and instructions to settle the charge.

Payments can be made online, via bank transfer, direct debit, or card—also from abroad.

✅ What to Do Now — Your Steps to Compliance

File your 2024 tax return immediately—either through Renta Web, the official app, or with professional assistance.
Calculate and pay the original tax owed, plus estimated surcharges and interest.
Monitor for Tax Office communications—respond swiftly to avoid higher penalties.
Pay surcharges promptly when billed to benefit from possible reductions.
Stay on top of future deadlines—set reminders ahead of next year’s campaign (opens early April, closes in June)

🚨 Why Acting Quickly Is Important

Lower penalties: Voluntary late filing carries much lighter fees.
Avoid more serious consequences: Formal tax office claims can trigger high fines and interest.
Peace of mind: Knowing you’re in compliance helps avoid future complications.

How SGM Abogados Can Help

As tax advisors in Spain, we offer:

Fast late-filing services to minimize surcharges.
Assistance responding to Tax Office notices.
Expert advice for residents and non-residents alike.
Personalised calendar and reminders for future compliance.

In Summary

Missing the deadline for your Renta return in 2025 isn’t the end of the world—but letting it lapse without action can lead to serious costs. At SGM Abogados, we can guide you step-by-step: