Late Modelo 210: catching up on unfiled years

You bought in Spain a few years ago and have only just found out that an annual tax was due? You are not alone: many owners thought the IBI was enough, or that their notary, lawyer or estate agent was taking care of it. The good news is that putting things right voluntarily costs little, as long as you do it before the tax authority contacts you.

Fiscasa is a private service, independent of the Agencia Tributaria. The amounts below are estimates based on the rules in force in October 2026.

What the law says: the article 27 LGT surcharges

When a return with tax to pay is filed late without any prior request from the tax authority, the Ley General Tributaria (article 27) provides for no penalty, but for a surcharge called the recargo por declaración extemporánea.

The scale since 2021

Delay after the deadline	Recargo	Late-payment interest
Less than one month	1%	no
1 full month	2%	no
2 full months	3%	no
…	1% + 1% per full month	no
11 full months	12%	no
12 months or more	15%	yes, from the 13th month

Only full months count: a delay of 4 months and 20 days gives 1% + 4% = 5%.

The 25% reduction

The recargo is reduced by 25% if you pay all the tax when you file, then pay the recargo within the period stated in the notice the tax authority sends you, without asking to pay in instalments. A 15% recargo then becomes 11.25%.

Late-payment interest

Beyond 12 months, late-payment interest (intereses de demora) is added to the 15% recargo. It runs from the day after the first 12 months of delay until the filing date. The rate is 4.0625% a year, unchanged since 2023 because the State budget has been rolled over. Interest does not benefit from the 25% reduction.

How is the recargo paid?

In practice, you file the late return and pay the tax. The tax authority then calculates the recargo (and any interest) and sends you a notice with a payment deadline. Make sure the address given in the return is correct and keep an eye on your post: failing to pay the notice on time means losing the reduction.

If the tax authority acts first

Everything changes if the AEAT sends you a requerimiento or opens an inspection before you file. The recargo no longer applies: the penalty regime does.

• Failure to pay the tax (article 191 LGT): a penalty of 50% to 150% of the unpaid tax, depending on severity;
• plus late-payment interest for the whole period;
• reductions are possible (agreement, prompt payment), but the cost remains much higher than a voluntary catch-up.

The tax authority's cross-checking sources keep growing: reports from letting platforms (DAC7), the 3% withholding on sales, notaries' checks, the new form asking for the cadastral reference. Waiting is a bad bet.

How many years to catch up? The 4-year time limit

The tax authority's right to claim a tax becomes time-barred after four years, counted from the end of the voluntary filing period (article 66 LGT). For imputed income, where the period ends on 31 December of the following year:

Income year	End of filing period	Time-barred after
2021	31/12/2022	31/12/2026
2022	31/12/2023	31/12/2027
2023	31/12/2024	31/12/2028
2024	31/12/2025	31/12/2029
2025	31/12/2026	still within the filing period

As of 26 October 2026, the years 2021 to 2024 are therefore late and not yet time-barred, and 2025 can still be filed on time. Any action by the tax authority (requerimiento, notice) interrupts the time limit.

Fiscasa recommends catching up on all years that are not time-barred: it is the only way to start again with a clean slate, especially before a sale, when the buyer and the notary may ask for proof covering recent years.

Worked example: four late years

Isabel owns a flat in Alicante on her own. Her annual imputed income tax is €150. She has never filed since buying in 2020 and puts things right on 15 November 2026, paying everything when she files and paying the recargo on time.

Year	Tax	Reduced recargo	Interest	Total
2021	€150.00	€16.88 (15% − 25%)	€17.53	€184.41
2022	€150.00	€16.88	€11.42	€178.30
2023	€150.00	€16.88	€5.33	€172.21
2024	€150.00	€12.38 (11% − 25%)	—	€162.38
2025 (on time)	€150.00	—	—	€150.00
Total	€750.00	€63.02	€34.28	€847.30

The cost of catching up, over and above the tax that was due anyway, is about €97 for five years. Had the tax authority acted first, the minimum 50% penalty on the €600 of tax for 2021 to 2024 would have come to €300 before reductions, plus interest.

For a couple owning 50/50, each spouse catches up on their own share: the amounts above are split between two sets of returns.

The Fiscasa calculator estimates the tax for each year; our catch-up service also costs the recargos and interest before you commit.

How does catching up work?

1. Rebuild each year

For each year: the cadastral value for that year (the corresponding IBI bill), the rate applicable in the municipality, the ownership share, the days owned and, where relevant, the periods of letting. If you haven't kept your IBI bills, your municipality's collection body (for example SUMA in the province of Alicante) can issue duplicates.

2. File one return per year and per owner

Each year has its own return. From 1 January 2027, all returns, including those for earlier years, must be filed on the new form (see what's new in 2027).

3. Pay the tax

By bank transfer from abroad using each return's payment ID, or by other means if you have a Spanish digital identity. See paying Spanish tax from the UK or Ireland.

4. Pay the recargo notices

These arrive later by post, sometimes several months afterwards. Pay them within the stated period to keep the 25% reduction.

And undeclared lettings?

The principle is the same, but the tax is higher and cross-checks are more likely (platforms, agencies). For an EU/EEA resident (e.g. Ireland), expenses remain deductible on a late return, provided you have the supporting documents. UK residents are taxed on gross rent. See letting a property in Spain.

What about the UK or Ireland?

If you let the property, the rent should also have been included on your UK Self Assessment return (SA106 "Foreign" pages) or your Irish tax return. In the UK, HMRC offers a dedicated route for disclosing undeclared foreign income, the Worldwide Disclosure Facility; in Ireland, Revenue accepts unprompted disclosures, which reduce penalties. The credit for Spanish tax often limits the extra tax, but check the details with HMRC, Revenue or an adviser. See reporting Spanish property income in the UK and Ireland.

FAQ

Will I be fined if I put things right on my own?

No. A voluntary filing, before any action by the tax authority, triggers a recargo and possibly interest, but no penalty.

Can I just file the most recent years?

All years that are not time-barred are still due. Filing only some leaves a risk of penalties for the others. We recommend catching up on everything in one go.

Is the recargo calculated on the value of my property?

No, it is calculated on the amount of tax for each year. On tax of €150, a 15% recargo is €22.50, brought down to €16.88 with the reduction.

I've received a letter from the AEAT. Is it too late?

The recargo regime no longer applies to the taxes covered by the letter, but you must reply within the stated period. Fiscasa can help you understand the letter and prepare the returns requested; for a dispute, we will refer you to a qualified professional.

How much does catching up with Fiscasa cost?

The price is set per household and per additional year, stated before you order. See our pricing.

My property has been sold. Do I still need to catch up?

Yes, for the years that are not time-barred during which you owned it, including the year of sale pro rata. See selling a property in Spain.