What happens if I miss the Modelo 210 deadline?

The consequences depend on whether you act first or the AEAT finds you. If you file voluntarily after the deadline — before the AEAT has initiated any action — the surcharges under Article 27 LGT apply. The structure is straightforward: 1% per month of delay for the first twelve months. From month thirteen, the surcharge rises to a fixed 15% of the tax due, plus late-payment interest (intereses de demora) accruing from that point. In concrete terms: a tax liability of £250 (approximately €300) filed three months late incurs a surcharge of €9 — total €309. Filed eighteen months late, the surcharge is €45 (15%) plus accrued interest. Unwelcome, but manageable. The picture changes dramatically if the AEAT identifies the non-filing itself. In that case, Article 27 surcharges do not apply. Instead, penalties under Article 191 LGT are imposed. The minimum penalty for minor negligence is 50% of the unpaid tax. For serious negligence or deliberate evasion, the penalty can reach 100% to 150% — each plus late-payment interest running from the original due date. On the same €300 liability, an AEAT-initiated penalty could mean €150 (50%) plus interest — compared with €9 for a voluntary filing three months late. The AEAT has access to cadastral and land registry data and can link property ownership to non-residents. International information exchange with EU member states and numerous third countries — including the UK under post-Brexit arrangements, the US via FATCA and the CRS, and Switzerland via the CRS — makes identification technically feasible. The conclusion is clear: if you have missed the deadline, file immediately. Every month of delay adds 1% to the bill, and the risk of an AEAT-initiated assessment with substantially higher penalties remains. A Gestor or Asesor Fiscal can process the late filing quickly.