Modelo 210 Not Filed — What Now?

The short answer

If you have missed the Modelo 210 deadline, you are not lost — but every additional month costs money. For voluntary late filing without prior notification from the tax office, the AEAT applies a surcharge of 1% base plus 1 additional percentage point for each full month of delay (recargo por declaración extemporánea, Art. 27 LGT). Once 12 months have elapsed, the surcharge is 15% plus late interest. The most important thing: file yourself before the AEAT sends a notification — because then additional penalties may apply.

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All current deadlines at a glance → Deadlines overview

At a glance

• Missed the deadline → file immediately, do not wait — Calculate surcharge →
• Surcharge: 1% base + 1% per full month of delay, 15% once 12 months have elapsed
• 25% reduction on the surcharge possible with timely payment of tax and surcharge (Art. 27.5 LGT)
• No AEAT notification received → voluntary late filing regularly possible without a separate late-filing penalty
• AEAT notification received → consult an Asesor Fiscal

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What happens when you miss the deadline?

Two scenarios — and they differ considerably:

Scenario A: No AEAT notification yet The AEAT has not contacted you. This is the favourable case. If you file voluntarily now (declaración extemporánea voluntaria), you pay only the late surcharge — but no separate late-filing penalty. The law explicitly rewards voluntary compliance (Art. 27 LGT).

Scenario B: The AEAT has already sent a notification The AEAT has discovered the omission and sent a Liquidación or Requerimiento. Filing now no longer counts as voluntary — additional tax penalties may be imposed, the amount depending on the individual case. In this scenario, we recommend engaging an Asesor Fiscal. The specific response deadline is stated in the notification itself.

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How high are the late surcharges?

The surcharges under Art. 27 LGT (current version following Ley 11/2021):

Time of late filing	Surcharge
Before the end of the 1st full month	1%
After 1 full month	2%
After 2 full months	3%
After 3 full months	4%
…	…
After 11 full months	12%
Once 12 months have elapsed	15% + late interest (intereses de demora)

Important: the surcharge is calculated on the principal tax — not on the purchase price or the cadastral value (valor catastral, the tax value of the property according to the Spanish land registry).

The 25% reduction (Art. 27.5 LGT): If you pay the principal tax in full when filing late and subsequently settle the AEAT's surcharge assessment within the deadline stated therein, you receive a 25% reduction on the surcharge. Both payments must be made on time for the reduction to apply. On a surcharge of €200, that saves €50.

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Example calculation: Apartment in Santa Ponsa

An owner who is tax-resident in Austria missed the Modelo 210 deadline for tax year 2024 for his apartment in Santa Ponsa (Calvià, cadastral revision 2017 → factor 1.1%). The deadline expired on 31 December 2025 — he files in April 2026, which corresponds to a surcharge of 4% (1% base + 3% for three full months: January, February, March).

Item	Calculation	Amount
Valor catastral	€180,000	—
Renta imputada (1.1%)	€180,000 × 1.1%	€1,980
Tax (19%, EU/EEA residence)	€1,980 × 19%	€376.20
Surcharge 4%	€376.20 × 4%	€15.05
Total without reduction		€391.25
With 25% reduction on surcharge	€15.05 × 75% = €11.29	€387.49

Had he filed only after twelve months from the deadline — in practice from early 2027 onwards — the surcharge would be 15% = €56.43; in addition, late interest accrues from the day after those twelve months expire. Every month costs real money.

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Note: New deadlines from tax year 2026

For tax years up to and including 2025, the previous deadlines apply: own use until 31 December of the following year, grouped rental income generally 1–20 January of the following year.

From tax year 2026, the deadlines change under Orden HAC/623/2026: for Renta imputada (own use), the filing window runs from 1 April to 31 December of the following year; for rental income with tax due, generally 1–20 April of the following year. For older cases from tax years up to 2025, the previous deadlines continue to apply.

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What we see in practice

At Fiscaro, owners come to us with missed deadlines for two reasons: either they did not know about the tax obligation — the most common case, particularly among owners who use their Mallorca property exclusively themselves and never rent it out. Or they knew about the obligation but postponed filing year after year.

In the southwest of Mallorca — Port d'Andratx, Bendinat, Calvià — we regularly observe a third trigger: the upcoming sale of the property. At the latest when selling, missing tax years come to light, because buyers, lawyers, banks and Gestorías review the tax history. Suddenly, several Modelo 210 filings need to be completed within days — under time pressure, shortly before the notary appointment.

This is solvable — but it costs nerves and time you do not have. Filing today avoids this stress.

💡 How high are your surcharges? Calculate in 30 seconds what your late Modelo 210 will cost — including surcharge and 25% reduction potential. → Calculate now

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What this means for you

If you have not yet received an AEAT notification:

• File immediately — every additional full month increases the surcharge
• Voluntary late filing regularly protects against separate late-filing penalties
• Pay the principal tax immediately and settle the surcharge assessment on time → secure the 25% reduction
• Several missing years: file chronologically — this keeps calculations, payments and records clear

If you have already received an AEAT notification:

• Do not ignore it — that makes things worse
• Engage an Asesor Fiscal before paying
• The specific response deadline is stated in the notification

If the sale of your property is imminent:

• Property purchase checklist →
• Resolve all missing tax years before the notary appointment
• Budget for late surcharges
• File early: AEAT processing times can take weeks

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Which years need to be filed?

The AEAT can generally review four years from the day after the respective filing deadline expires (Art. 66 and 67 LGT). Which tax years are still open therefore depends on the type of income and the specific deadline. In 2026, depending on the case, years earlier than 2022 may still be relevant if their filing deadline ended correspondingly late. Check each missing year against its specific deadline.

Correct order: oldest year first — this keeps calculations, payments and records clear.

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Filing overdue Modelo 210: Checklist

All documents at a glance →

• Identify missing tax years and check the specific deadlines
• Have the IBI bill with Valor catastral and Año de revisión ready
• Have your NIE (Número de Identidad de Extranjero, Spanish foreigner ID number) and Referencia Catastral at hand
• Check your scenario: AEAT notification yes/no?
• File — oldest year first
• Pay the principal tax immediately → secure the 25% reduction on the surcharge

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FAQ

Can the AEAT force me to file for more than 4 years? As a rule, the statute of limitations (prescripción) applies after four years from the day after the respective filing deadline (Art. 66 and 67 LGT). Exceptions exist for tax fraud or deliberate concealment — which is typically not the case with accidentally forgotten Modelo 210 filings.

I have several missing years — do I have to file them all at once? Not necessarily, but it is advisable. Each tax year is a separate filing. Proceed chronologically — this keeps calculations, payments and records clear.

What does late filing cost with Fiscaro? The Fiscaro price depends on the ownership structure and number of owners — not on the delay. You pay the surcharges directly to the AEAT. Fiscaro does not charge extra for late years.

I have never filed a Modelo 210, but I have never rented out either. Do I still have to? Yes. Properties used exclusively by non-resident owners themselves are also subject to the annual Modelo 210 obligation on the Renta imputada (imputed income from the potential use of the property). When the property is sold, the type of filing changes — in addition to a possible capital gains declaration, pro-rata obligations may exist for the period up to the transfer. In sale cases, the situation should be reviewed separately.

Do I need to engage a lawyer or tax advisor? As long as no AEAT notification has been received, this is not necessary for standard cases. With a notification, multiple owners with complex structures or uncertainties regarding the Valor catastral, we recommend consulting an Asesor Fiscal.

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More common Modelo 210 mistakes: → The 12 most common Modelo 210 mistakes

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Sources

• Art. 27 LGT (Ley General Tributaria, Ley 58/2003) — late surcharges and voluntary compliance
• Art. 66 and 67 LGT — statute of limitations
• Ley 11/2021 — reform of late surcharges (linear system)
• Orden HAC/623/2026 — new deadlines from tax year 2026
• AEAT: Modelo 210 — IRNR, non-residents without permanent establishment

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Conclusion

Missing the deadline is not a disaster — but waiting makes it more expensive. If you have not received an AEAT notification, you can file today, pay only the surcharge and even save with the 25% reduction. If you wait, you pay more every full month. Once twelve months have elapsed, it becomes considerably more expensive.

File your overdue Modelo 210 via Fiscaro — including automatic surcharge calculation, without a Gestor, in under 30 minutes. → File now