How to pay a fine to the Treasury
The Tax Agency can impose the payment of fines for numerous causes, from a slight traffic infraction to a situation of fraud, passing through a simple delay in the payment of a tax. Knowing our rights as taxpayers and the deadlines we have is important when it comes to knowing when and how to act. Keep reading if you want to know how to pay a fine to the Treasury .
Clarifies the type of sanction and the reason
The sanctions can be of three types: mild (amount not entered less than 3, 000 euros and without hiding data), serious (like the previous ones, but with concealment of data) and very serious (cases of fraud). The Second Section of the General Tax Law explains in detail the types of sanctions and the amounts involved.
On the other hand, if you do not agree with the reason given in the notification of the fine, or have any questions about it, the most appropriate thing is to go to the corresponding Tax Office, taking with you all the documentation you can provide. Do not rest on your laurels and keep in mind the expiration date of the deadlines, because if you do not complete or delay the process in time, you may end up paying an additional surcharge. If after talking with the technicians of Finance you still do not see it clearly, the best thing is that you go as soon as possible to an agency to advise you.
Reduction of the amount of the fine
If we refuse to present allegations to the provisional liquidation and pay the fine within the stipulated period, most of the time we will obtain a reduction in the sanction, which may exceed 50% of the initial amount . The details in any case are indicated in the notification that we received in writing, indicating the conditions to which we can receive to benefit from this reduction, but normally the reduction is 30% if the provisional liquidation is not resorted, and a 25 Additional% if paid within the term .
Once the deadline for submitting arguments has expired, if the fine is not appealed, we will receive the final sanction, which we will have to pay in the aforementioned time. If we do not, we will have to pay the corresponding late payment interest and a surcharge, which can be up to 20%.
Postponement of payment
If the fine is accepted but at the time of payment there is not enough money available, a deferment can be requested . For this we have to prove that, temporarily, our financial situation prevents us from carrying out the fulfillment of our obligation, together with a direct debit order and the commitment of the lender to carry out a joint guarantee or a certificate of surety bond, if the amount exceeds 5, 000 euros.
Even if we ask for the deferment, we can continue to benefit from the reductions in the amount of the fine, as long as we ask for it before the payment deadline expires and we present a guarantee or surety bond . If the amount of the payment does not exceed 18, 000 euros, it will not be necessary to comply with the guarantee requirement, but the reduction of the fine to which we can choose will be lower. The last condition imposed on us is to scrupulously comply with all the payments we have to make until the debt is completed.
Formalization of payment
The payment of the fine can be made in the collection bodies of the Administration or processed through financial institutions. If you have a digital certificate or electronic ID reader, you can do it from home through the Electronic Office of the Tax Agency, through which you can also track the payments made and the status of debts. As soon as the debtor receives a proof of income, the process will be understood as completed.