How is the surcharge calculated for the Modelo 210?

The recargo (surcharge) under Article 27 LGT applies to voluntary late filing — that is, when the owner submits the return before the AEAT takes action. The calculation: a base surcharge of 1% plus one additional percentage point for each full month of delay after the statutory due date. After more than 12 months of delay: a fixed surcharge of 15% plus statutory late-payment interest (as of 2026). Example: tax liability €500, filed 5 full months after the deadline. Surcharge = 1% + 5 × 1% = 6%. Amount: €500 × 6% = €30. Total payment: €530. Further example: the same liability, 14 months after the deadline. Since more than 12 months have passed, the 15% rate applies: €500 × 15% = €75 surcharge, plus statutory late-payment interest from the 13th month. The distinction from penalties matters: surcharges apply to voluntary late filing. If the AEAT identifies the non-filing before the owner acts, penalties under Article 191 LGT apply instead — a minimum of 50% of the tax due. The surcharge is cheaper in every scenario than a penalty.