As stated in the article 86 of Law 8/1997, of December 23,
1. When the deposit of the bond is made outside the established deadline but before the start of the inspection action, a surcharge of 20% will be required excluding the penalties that, otherwise, could have been required but not the late payment interest. However, if the payment is made within three, six, or twelve months following the end of the voluntary payment period, a single surcharge of 5, 10, or 15% will apply, respectively, excluding late payment interest and penalties that could have been required.
2. If during the administrative action the failure to deposit the bond is detected, in addition to its amount, late payment interest and penalties that may correspond will be required.
3. Once the deadline for voluntary payment has expired without being made, its collection will be carried out by means of enforcement, in accordance with the general provisions regulating said procedure.
