mistake<\/strong> or error, you do not present it or do it after the deadline.<\/p>\nIn these cases, a penalty<\/strong> may be imposed, the amount of which will depend on factors such as whether you submit the return voluntarily or you have to be required to do so by Hacienda<\/strong>.<\/p>\nThe non-presentation<\/strong> of the form is considered a minor administrative offence<\/strong> that can be sanctioned with 25% of the undeclared amount<\/strong>, with a minimum amount of 3,000 euros<\/strong>.<\/p>\nIn the case of a presentation of Form D6<\/strong> after the deadline<\/strong>, a penalty of between 150 and 300 euros<\/strong> may be imposed if the presentation is made within the first 6 months and between 300 and 600 if it is done later.<\/p>\nIf there is an assumption of data concealment, for example, the classification of the infringement could be serious or very serious, and the sanction could be higher.<\/p>\n<\/div><\/div><\/div><\/div><\/div>