What does it cost to file the Modelo 210 late?

The cost depends on whether you act first or the AEAT identifies the non-filing. For voluntary late filing, the surcharge under Article 27 LGT applies: 1% base surcharge plus 1% per full month of delay. After more than 12 months: 15% plus statutory late-payment interest. Example: €500 tax liability, filed 3 full months late. Surcharge = 1% + 3 × 1% = 4%. Amount: €500 × 4% = €20. Total payment: €520. If the AEAT identifies the non-filing, penalties under Article 191 LGT apply: a minimum of 50% of the tax due for minor negligence, up to 150% for serious or deliberate non-compliance. On the same €500 liability: at least €250 in penalties plus late-payment interest — well over €750 in total. The difference is stark: €20 surcharge for voluntary filing three months late versus at least €250 in penalties on AEAT discovery. The statute of limitations is four years from the due date. After that, the AEAT can no longer claim the tax. Within this period, voluntary late filing with a surcharge is always cheaper than waiting. A Gestor or Asesor Fiscal can process the late filing including the surcharge calculation efficiently. Fiscaro supports retrospective filing for past tax years through the designated submission process.