What is the recargo surcharge on the Modelo 210?

Recargo is the Spanish term for the surcharge applied when the Modelo 210 is filed voluntarily after the statutory deadline. It is governed by Article 27 of the Ley General Tributaria (LGT). The structure is clearly tiered: for each month (or part thereof) of delay after the statutory due date, a surcharge of 1% of the tax liability is applied — for a maximum of twelve months. From the thirteenth month of delay, the surcharge rises to a fixed rate of 15% of the tax liability, plus late-payment interest (intereses de demora) accruing from that point. An example: the tax liability for imputed income for the 2024 tax year is €250, due on 31 December 2025. If the return is filed on 15 March 2026 — approximately three months late — the recargo is 3% of €250 = €7.50. Total payment: €257.50. If the same return is filed in July 2027 — nineteen months late — the 15% rate applies: €37.50 surcharge, plus late-payment interest accrued since the thirteenth month. Critically, the recargo applies only to voluntary late filing. If the AEAT identifies the non-filing before the owner takes action, penalties under Article 191 LGT apply instead — a minimum of 50% of the tax due. The difference is stark: 3% recargo after three months versus 50% penalty on AEAT discovery. The recargo is calculated on the actual tax liability, not on a notional base amount. It is computed automatically at the time of filing — the AEAT adds it to the amount due. In practical terms, this means: if you have missed the deadline, file as soon as possible. Every month costs 1% of the tax liability. On typical imputed income amounts of €200 to €500, that translates to €2 to €5 per month — a modest sum, but one that is entirely avoidable.