{"id":7825,"date":"2026-07-08T00:00:00","date_gmt":"2026-07-08T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/recargos-por-extemporaneidad\/"},"modified":"2026-07-08T00:00:00","modified_gmt":"2026-07-08T00:00:00","slug":"recargos-por-extemporaneidad","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/recargos-por-extemporaneidad\/","title":{"rendered":"Recargos por extemporaneidad"},"content":{"rendered":"<p>Si su empresa\u00a0presenta fuera de plazo una declaraci\u00f3n a ingresar sin requerimiento previo, deber\u00e1 satisfacer un recargo por presentaci\u00f3n extempor\u00e1nea. Dicho recargo var\u00eda en funci\u00f3n del retraso a la hora de declarar. En concreto:<\/p>\n<ul>\n<li>\n<p>El recargo ser\u00e1 del 1%, m\u00e1s un 1% adicional por cada mes completo de retraso, si declara dentro de los 12 meses siguientes.<\/p>\n<\/li>\n<li>\n<p>Si la declaraci\u00f3n se produce despu\u00e9s\u00a0de los 12 meses, el recargo es del 15%. Adem\u00e1s, deber\u00e1 satisfacer intereses de demora.<\/p>\n<\/li>\n<\/ul>\n<p>En estos supuestos pueden existir dudas sobre qu\u00e9 se considera \u201cmes completo\u201d y a partir de qu\u00e9 fechas aumentan los porcentajes de recargo. Pues bien, sepa que los plazos en meses deben computarse de fecha a fecha. Es decir, el porcentaje de recargo se mantendr\u00e1 constante hasta el d\u00eda del siguiente mes que tenga el mismo n\u00famero ordinal que el del d\u00eda en el que venci\u00f3 el plazo para declarar (y si ese d\u00eda no existe, hasta el \u00faltimo d\u00eda de dicho mes).<\/p>\n<p>Por ejemplo, si su empresa se olvida de presentar el IVA del segundo trimestre de 2026 cuyo plazo finaliza el pr\u00f3ximo 20 de julio:<\/p>\n<ul>\n<li>\n<p>Si presenta la declaraci\u00f3n hasta el 20 de agosto de 2026, el recargo ser\u00e1 de solo el 1%; en cambio, si lo hace al d\u00eda siguiente \u2014el 21 de agosto\u2014, ya ser\u00e1 del 2%.<\/p>\n<\/li>\n<li>\n<p>Si la presenta el 20 de julio de 2027, el recargo ser\u00e1 del 12%.<\/p>\n<\/li>\n<li>\n<p>Y\u00a0si lo hace el 21 de julio de 2027 o m\u00e1s tarde, ser\u00e1 del 15% m\u00e1s intereses de demora.<\/p>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p> Si su empresa recibe alg\u00fan recargo o sanci\u00f3n por parte de Hacienda, cons\u00faltenos. Verificaremos si se ha calculado correctamente y si es posible presentar alg\u00fan recurso para evitar su pago.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si su empresa&nbsp;presenta fuera de plazo una declaraci&oacute;n a ingresar sin requerimiento previo, deber&aacute; satisfacer un recargo por presentaci&oacute;n extempor&aacute;nea. Dicho recargo var&iacute;a en funci&oacute;n del retraso a la hora de declarar. En concreto: El recargo ser&aacute; del 1%, m&aacute;s un 1% adicional por cada mes completo de retraso, si declara dentro de los 12 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7826,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-7825","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Recargos por extemporaneidad | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/recargos-por-extemporaneidad\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recargos por extemporaneidad | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Si su empresa&nbsp;presenta fuera de plazo una declaraci&oacute;n a ingresar sin requerimiento previo, deber&aacute; satisfacer un recargo por presentaci&oacute;n extempor&aacute;nea. Dicho recargo var&iacute;a en funci&oacute;n del retraso a la hora de declarar. En concreto: El recargo ser&aacute; del 1%, m&aacute;s un 1% adicional por cada mes completo de retraso, si declara dentro de los 12 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.contem.es\/es\/recargos-por-extemporaneidad\/\" \/>\n<meta property=\"og:site_name\" content=\"Contem Assessors\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-08T00:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png\" \/>\n<meta name=\"author\" content=\"rss\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:site\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"rss\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" 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