What are the penalties for not filing the Modelo 210?

The penalties for non-filing of the Modelo 210 depend on whether the owner acts voluntarily or the AEAT discovers the omission. For voluntary late filing, the surcharges (recargos) under Article 27 LGT apply: 1% per month of delay for the first twelve months, then 15% plus late-payment interest. These are not penalties in the strict sense — they are surcharges, and they are comparatively mild. When the AEAT identifies the non-filing itself, the penalties under Article 191 LGT apply. The scale is considerably sharper: for minor negligence (infracción leve), the minimum penalty is 50% of the unpaid tax. For serious negligence (infracción grave), the penalty ranges from 50% to 100%. For deliberate evasion or particularly serious cases (infracción muy grave), the penalty can reach 100% to 150% of the tax liability. In addition to the penalties, late-payment interest (intereses de demora) accrues from the original due date of the tax until the actual date of payment. On a typical tax liability of €300 for imputed income, this means: an AEAT-initiated assessment after three years results in a minimum penalty of €150 (50%) plus three years' interest — well over €450 in total. A voluntary late filing after three months, by contrast, incurs only €9 in surcharges (3%) — €309 in total. The AEAT can also take enforcement action to recover outstanding tax debts, including freezing Spanish bank accounts and, ultimately, registering a tax charge against the property itself. The conclusion is unequivocal: voluntary late filing with a recargo is cheaper in every scenario than waiting. Owners with outstanding declarations should address them promptly with the assistance of a Gestor or Asesor Fiscal.