Tax debts: deadlines, surcharges and certificate of good standing

When we have tax debts, a voluntary payment period begins, during which we can pay off the debt. If we fail to do so, an enforcement period begins, during which the tax authorities can apply surcharges and even seize assets to collect the amount owed.

Once we understand how it works in general, it is important to know the specific payment deadlines and the surcharges applicable depending on the type of debt.

Voluntary period and surcharges

The end of the voluntary period depends on the type of debt:

• If it is a tax assessment, the deadline is the 20th or the 5th of the following month, depending on the date of notification.
• If it is a self-assessment, the deadline is that established by the tax regulations.
• For taxes such as IBI, IAE or Road Tax, the payment period is that indicated by the regulations of the public entity that manages them.

When this deadline expires without payment being made, a surcharge is issued (commonly known as a ‘provisional order’) and a surcharge is applied depending on when payment is made:

• 5% if paid before receiving the provisional order.
• 10% if paid within the new deadline after notification.
• 20% + interest if payment is made after this period.

Certificate of good standing

As for the certificate of being up to date with tax obligations, it is not issued while there are outstanding debts. However, if the company pays the debt before receiving the surcharge (even if the 5% surcharge remains outstanding), the tax authorities must issue the positive certificate, and the company must pay the surcharge when notified.

Practical advice

It is important to maintain good tax planning to avoid situations of non-payment or debts in the enforcement period, as surcharges and interest can significantly increase the initial amount. In addition, the lack of a certificate of good standing may prevent a company from participating in public tenders or accessing subsidies, loans or official aid.

If you have any doubts about deadlines or procedures, it is advisable to consult a tax advisor or accountant who can analyse the specific case and propose the best strategy to regularise the situation. Anticipating possible incidents with the tax authorities not only reduces financial risks, but also provides legal certainty and peace of mind in the day-to-day management of the company.