Penalty for non-payment of non-resident property tax

Hello,

Does anyone know the penalty fees/charges for not paying the non-resident property tax (for an owner who doesn't rent out their property nor live in the property)?

Apart from paying the 24% of 1.1% of the valor catastral for the past 4 years, what other charges/fines can be expected? Is there are specific calculation/% they use?

Thank you

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I'd really appreciate some replies.

THANKS FOR YOUR TIME

Dear Mr. Johnston,

Sorry for the late reply. The penalties for not submitting taxes vary:

There are 2 cases for delayed payments:

1. Submitting taxes late voluntarily.
2. Submitting taxes once the tax office requires it in writing.

If you submit your pending taxes during the voluntary period, the charges are:

• If 1-3 months late: 5%
• If 3-6 months late: 10%
• If 6-12 months late: 20%

Plus the applicable yearly legal interest over the amount due.

If the Tax offices notifies you and requests you to file your tax forms, the total would be the sum of the surcharge of 20%, plus interests, and a penalty of anything from 40 to 150 euros (varies between tax offices) for being requested the submission. Plus, 50% - to 100% of the amount that you should have paid.

Obviously, our recommendation is that you file your non-resident tax forms before the tax office sends you a request in writing.

Let me know if you need help with this.

Best Regards,