Presenting a self-assessment outside the statutory deadline and, if applicable, the corresponding income tax liability, implies the requirement of a surcharge. The amount of this fee depends on the time elapsed between the expiry of the legal deadline and the effective submission of the late declaration, according to the following scheme: (novelty introduced by the Law of Partial Reform of the Tax Code)
a) Income made within three months following the end of the regulatory period: single surcharge of five percent without penalty or interest on arrears.
b) Income made between three to six months after the end of the regulatory period: single surcharge of 10 percent, without penalty or interest on arrears.
c) Income made between six to twelve months after the end of the regulatory period: single surcharge of 15 percent, without penalty or interest on arrears.
d) Income made beyond the statutory period of twelve months: single surcharge of 20 percent without penalty but with the addition of interest on arrears.
In any case, it is necessary to distinguish between income made out of time, without prior request of the Administration (e.g. presentation of personal income tax and income after the expiry of the legal period) and an income made out of time, but prior request by Treasury (e.g. a late income tax debt directly settled by the Administration). Technically speaking, the payment made in the first case, although late, is considered "voluntary payment", meanwhile in the second case, the extemporaneous income is considered an "executive payment period" which is discussed in Chapter 2 and involves the application of so - called surcharge of urgency, set at 10 percent or 20 percent depending on the case (see sections 2.4 and 2.5).