How to Avoid Penalties from the Spanish Tax Agency in Your 2025 Income Tax Return
In this post, we explain the main recommendations to avoid penalties in the Income Tax Return to be filed in 2025.
14/04/2025
📝- Index
The 2024-2025 Income Tax Campaign is already underway, and with it, one of the times of the year when most unintentional errors are made… and also when most penalties can arise. At Adlanter, as a full-service consultancy specializing in tax, we explain how to avoid the dreaded fines from the Tax Agency when filing your Income Tax Return (IRPF). If you haven’t started the process yet, visit the following article to learn about important dates, requirements, and updates for the 2025 Income Tax Return you need to know.
What Mistakes Can Lead to a Penalty?
The Tax Agency has identified the main mistakes that can lead to parallel assessments, requests, or even financial penalties. Some of the most common are:
- Failing to file a tax return when required: This is set out in Article 96 of the IRPF Law, which defines who is required to file.
- Filing incomplete returns: Including inaccurate or false data are common mistakes.
- Omitting income or earnings: Not declaring capital gains can also result in a fine.
- Incorrectly applying deductions or reductions: If you apply a deduction or reduction you’re not entitled to, you’re improperly lowering your tax liability.
- Failing to report foreign assets or rights: This is one of the most serious mistakes and one closely monitored by the Tax Agency.
- Filing after the deadline: This is the most common mistake and has automatic consequences.
What Are the Consequences of Filing Incorrectly?
An incorrect tax return can have various legal and economic consequences. Here are the main implications:
Violations and Penalties
Depending on the type of error or non-compliance, the Tax Agency may impose the following penalties:
- For incorrect filing with no financial damage to the AEAT: a fixed fine of €150 to €250. The law also provides surcharges for late filing.
- For inaccurate data that affect the result of the tax return: a proportional penalty based on the severity of the error and intent.
- For omitting income: a proportional fine of up to 150% of the undeclared amount in the most serious cases.
Verification Procedures
The Tax Agency may initiate different verification and inspection procedures if inconsistencies are detected in the return:
- Requests for additional information from the taxpayer.
- Issuing parallel assessments when the declared data is considered incorrect.
- Starting penalty procedures, if applicable.
How to Avoid Problems with the Tax Agency?
At Adlanter, we recommend the following best practices:
- Keep your documentation: According to Article 104 of the IRPF Law, you must keep supporting documents for operations during the statute of limitations period. This includes income, expenses, and documents related to applied deductions and reductions.
- Include all income: Both domestic and foreign income.
- Use electronic methods if required: Self-employed individuals, for example, are required to use digital tools.
- Meet deadlines: Don’t forget to comply with the deadlines set by the Tax Agency. There have been some date changes this year.
- Provide accurate information: The data you submit should be complete and consistent with your economic reality.
- Trust professionals: A tax advisor can detect errors that would go unnoticed and optimize your tax situation within the legal framework.
Voluntary Regularization
If you detect errors or omissions after submitting your return, you can rectify voluntarily by submitting a complementary return before receiving a request from the Tax Agency. This regularization has advantages: it can prevent penalties.
Want to Learn More About the Income Tax Return?
Do you want to know everything you need to file your Income Tax Return (or Corporate Tax Return) correctly? Download our practical guide with clear explanations, useful examples, and practical tips.
The guide can be very helpful, but if you want to ensure your return is accurate or need assistance with the process, at Adlanter we review each case with technical precision and strategic insight. Contact us and avoid problems with the Tax Agency.