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V0672-22 28 March 2022 · SG de Tributos Locales Criterion in force
OTRO · recargo ejecutivo

No new surcharge applied to unpaid executive surcharge

A query was raised regarding whether the failure to pay an executive surcharge within the granted period triggers a new enforcement surcharge. The DGT ruled that the executive surcharge does not serve as a basis for a new surcharge; instead, its amount will be recovered through the enforcement procedure.

The question raised

If the enforcement surcharge is not paid within the granted period, does an enforcement surcharge accrue on the unpaid enforcement surcharge?

The DGT's ruling

Surcharges from the enforcement period are calculated on the total amount of the debt not paid during the voluntary period. If the 5% enforcement surcharge is not paid within the period set forth in Article 62.5 of the General Tax Law, no new surcharge is generated on this amount. Instead, the Administration shall demand said amount through the enforcement procedure, which may lead to the seizure of assets.

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