## [Tax Newsletter - May 2021](/en_GB/new/tax-newsletter-may-2021) # Tax Newsletter - May 2021 Spain - 06 / 07 / 2021 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-may-2021) - []() - []() [DOWNLOAD NEWSLETTER ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax_newsletter_may_2021.pdf) Previous Next ![](/sites/default/files/noticias/img/newsletter_tributario_mayo_2021_0_3.jpg) ## [**Surcharges do not have to be imposed where the taxpayer files self-assessments outside the time limit to adapt its conduct to points made by the auditors**](https://www.garrigues.com/en_GB/new/surcharges-do-not-have-be-imposed-where-taxpayer-files-self-assessments-outside-time-limit-adapt) A surcharge has to be imposed for the late filing of self-assessments. For this to apply, however, the self-assessment must be filed spontaneously, in other words not due to a prior request by the authorities. In a new decision, the Central Economic-Administrative Tribunal (TEAC) made the definition of prior request more flexible. 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