Interests of Delay
The interest of delay is a provision would complement that it demands at the taxpayers and at the persons that infringeixen the term of the payments, the presentation of one autoliquidació, or of a statement of what result at taking a quantity a time finalised the period established at the normative tributaria, and at the rest of the cases established legally.
The calculus of the interest of delay makes on the no taken amount at the term established or on the quantity of the return charged improcedentment, and will result exigible during the time at that the obliged has ceased to make cash the debt.
For the trading operations the interest of delay regulates for the Law 15/2010 of 5 of July, that modifies the Law 3/2004 of 29 of December. The type of interest of delay that the debtor will be obliged to pay will be the sum of the type of interest applied by the European Central Bank more seven points percentuals.
At reference at the type of legal interest of the money, of chord with the Law 24/1984, this is will fix at the Law of General Estimates of the State.
Lastly, with regard to the interest of delay at the debts tributaries and of chord with the Law 58/2003 of 17 of December, General Tributaria, will increase the legal interest of the money with a 25%, at case that do not have the opposite at the General Estimates of the State.
Interests of trading delay
The type of interest of delay that will have to pay the debtor, will be what result of the agreement, suppressing the possibility of the pact among the parts (difference with the Law 3/2004 of 29 of December). For his calculus will have to sum the type of interest applied by the European Central Bank at his more recent principal operation of financing effected at the previous semester at the that you place the Moor, increased at seven points percentuals.
This type will apply during the six following months at his fixation, previous publication at the Official Bulletin of the State.
Can consult the most updated information at the web of the Bank of Spain.
Type of legal interest of the money
In compliance with what has the art. 1 of the Law 24/1984, of 29 of June, on modification of the type of legal interest of the money, this stays established at the 3% until December 31st of the year 2020.
Can consult the most updated information at the web of the Bank of Spain.
Interest of delay of debts tributaries
In compliance with what has the art. 26.6 of the Law 58/2003, of 17 of December, General Tributaria, this stays established at the 3,75% until December 31st of the year 2020.
Can consult the most updated information at the web of the Bank of Spain.
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