Spain:
You, as a taxpayer, are ONE DAY late in filling your tax declaration -> Fine imposed by Tax Agency: 50% - 150% of the undeclared amount.
The Government has a legal OBLIGATION (established in the Constitution) to set the General State Budget annually. The current socialist government has gone 3 YEARS without presenting a budget -> Fine imposed: NOTHING. ZERO!!
Wake up!!
They're ripping you off and laughing right in your face.