What is the surcharge for filing Modelo 210 late?

1% + 1% per full month of delay. After 12 months: 15% + late interest (Art. 27 LGT).

How can I reduce the Modelo 210 surcharge?

25% reduction if tax and surcharge are paid within the deadline (Art. 27.5 LGT).

Missed the deadline? Enter the deadline date and your planned filing date — the calculator instantly shows your surcharge under Art. 27 LGT.

Deadline date (last day of the filing period)

Planned filing date

Principal tax amount (€)

The calculator automatically counts the full months from the day after the deadline to the filing date.

This calculator is for guidance only and does not replace individual tax advice. Art. 27 LGT in its current version is definitive.