Is there a statute of limitations for the Modelo 210?

Yes — the statute of limitations is four years from the statutory due date of the tax. The due date depends on the type of income. For imputed income for the 2021 tax year (due 31 December 2022), the limitation period runs from 1 January 2023 to 31 December 2026. For rental income for the 2021 tax year (due 20 January 2022), the limitation period runs from 21 January 2022 to 20 January 2026. Once the limitation period expires, the AEAT can no longer pursue the claim. An owner who failed to file for a time-barred tax year is not required to do so retrospectively — the AEAT cannot demand the tax, surcharges or penalties. However, there are important qualifications. The limitation period is interrupted by any action by the AEAT directed at assessing or collecting the tax — such as an audit notice, an information request, or a formal demand. A voluntary filing by the taxpayer also interrupts the limitation. In both cases, the four-year clock restarts from zero. In practical terms, this means: the limitation protects only if the AEAT has taken no action whatsoever within the four-year window. Once the AEAT initiates any form of review — even a routine data query — the period resets. A strategic note: relying on the statute of limitations is not a tax planning strategy. Owners who gamble on the AEAT not acting within four years are taking a risk. The AEAT has access to cadastral and land registry data as well as international information exchange. Moreover, outstanding tax obligations can surface when the property is sold and complicate the transaction. The safer and ultimately cheaper option is voluntary retrospective filing within the limitation period — with the moderate surcharges of Article 27 LGT rather than the penalties of Article 191. For tax years from 2026, the due dates — and consequently the limitation periods — shift in accordance with the Orden HAC/623/2026.