Hacienda 'doesn't make a fuss' with these fines: many will pay less in 2025

The Ministry of Finance has announced significant changes in penalties for incorrectly declaring imports and exports. These modifications, which came into effect on February 1, 2025, aim to reduce the economic burden for companies and professionals. Promoting greater collaboration and transparency.

Previously, very serious offenses could be penalized with up to 30,000 euros. With the new regulations, this figure has been considerably reduced:

Reduction of Finance fines: it becomes lenient with these Spaniards

The maximum fine is now 6,000 euros, and if the VAT taxable base of the company or professional is less than 100 million euros, it will be 4,000 euros. If it exceeds that figure, the fine will rise to 6,000 euros. For serious offenses, a penalty of 600 euros will be applied for taxable bases below 100 million euros, and 1,200 euros for higher ones.

These offenses include, among others, the late submission of the declaration (more than a month late). Also, the provision of inaccurate or incomplete data that generates a mismatch of more than 30% of the VAT taxable base or more than 500,000 euros. And the submission of declarations without operations when there actually were some.

The minor penalty will be 150 euros or 300 euros, depending on the size of the taxable base. They apply to errors such as the late submission of the declaration (with delays of less than a month), the omission of relevant data, or the erroneous use of tax identification.

Incentives for collaboration: Finance extends a hand

Finance offers incentives for those who acknowledge their responsibility and correct the error before a final resolution is issued. Here you can see how you can benefit from them.

• 20% reduction: If the taxpayer admits their responsibility.
• 30% reduction: If they make the payment voluntarily in advance.

These two reductions can be accumulated for the benefit of the taxpayer. They will achieve a total reduction of up to 50% in the penalty.

How to avoid Finance penalties: don't complicate yourself

To avoid these penalties, it is essential to declare correctly. Ensure that all import and export data are accurate and complete. Submit declarations on time, avoiding delays in filing declarations.

Additionally, before submitting any declaration, verify that all information is correct and up-to-date. These measures not only help avoid penalties. They also contribute to greater transparency and efficiency in foreign trade.