Types of surcharges

If payment is not made within the voluntary payment period or is made after this period has expired, a surcharge will be levied, which will vary according to the time at which the debt is paid. There are three types of surcharges: 

• Executive surcharge It is 5% of the principal amount of the debt and will be applied when the entire debt not paid in the voluntary period is paid before notification of the enforcement order.
• Reduced enforcement surcharge: It is 10% of the principal amount of the debt and will be applied when the entire debt not paid in the voluntary period is paid and the 10% surcharge itself before the end of the period granted with the notification of the enforcement order.
• Enforcement surcharge: It is 20% of the principal amount of the debt and will be applied when the debt and the reduced surcharge have not been paid in full within the period granted. In addition, late payment interest will have to be paid from the day on which the deadline for payment in the voluntary phase expired until the day on which it is actually paid. This demand for interest is not expressly notified, as the obligation to pay was communicated in the notification of the enforcement order.