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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Spain /8. Non-compliance with withholding requirements / 8.3 Social security penalties

8.3 Social security penalties

Spain

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

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•�� absence of presentation of the contribution documents, and/or
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•�� late or non-payment of the debt

The surcharge and late payment interest when they

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9.7.2 Civil contracts

5.2 Employee registration

1.3.1 Monthly filings

Introduction

4.5 Employer provided accommodation

3.2 Sick leave and incapacity allowance

4.2 Company car

2.2.1 Mandatory social documents

5.3 Foreign employers

12. Checklist for employers

5.3.1 Short term business visitors

6.2 Double tax relief

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

2.3.1 Labour market contributions (am-bidrag)

2.2.4 Contributions for employers of 20+ employees

3.7.3 Sale of shares

2.1.1 Tax deduction cards

2.3.5 Wage garnishment

1.4.2 Employee leaving indemnity (TFR)

3.2.1 Travel meals and per diems