The Spanish tax authorities often require the payment of a penalty to be made within a number of working days from the moment the letter informing you about the penalty is received. This approach is difficult to follow, specially by foreign taxpayers who are not aware of local holidays in Spain.
To make things easier, there is now a tool that can be used, by simply indicating the reference number of the letter received and the date on which it was delivered. The tool will then automatically provide the latest date by which you will need to pay the penalty.
Source Marosa
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