ÀÏ˾»úÎçÒ¹¸£Àû

8.3 Social security penalties

Commentary

8.3 Social security penalties | Spain

Spain

A surcharge and interest for late payment will be levied, as established in the General Tax Law of social security for:

  1. Ìý

    •ÌýÌýÌýÌý absence of presentation of the contribution documents, and/or

  2. Ìý

    •ÌýÌýÌýÌý late or non-payment of the debt

The surcharge and late payment interest when they

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 28 Aug 2024 12:24