##  [Tax Newsletter - May 2021](/pt/en_GB/new/tax-newsletter-may-2021) 

# Tax Newsletter - May 2021





Spain - 06 / 07 / 2021

















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## [**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.

[**KEEP READING**](https://www.garrigues.com/en_GB/new/surcharges-do-not-have-be-imposed-where-taxpayer-files-self-assessments-outside-time-limit-adapt)

- [Judgments](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_may_2021.pdf#page=8)
- [Decisions](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_may_2021.pdf#page=19)
- [Resolutions](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_may_2021.pdf#page=23)
- [Legislation](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_may_2021.pdf#page=27)

**Access the complete Newsletter [here](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_may_2021.pdf).**









[Tax](/pt/en_GB/tags/tax), [Spain](/pt/en_GB/tags/spain)





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 This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.



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