I made a mistake on my Modelo 210: how do I correct it?

Paid too little: a complementary return

If you used the wrong cadastral value, forgot a share or applied 19 % when you live outside the EU, you owe more. The fix is a declaración complementaria: a new Modelo 210 for the same property, year and owner, marked as complementary and quoting the earlier return. You pay the difference only.

Example: you declared a flat with a cadastral value of 100,000 € at 1.1 %, paying 209 € at 19 %, but your town actually uses 2 %. The correct imputed income is 2,000 €, so the tax should have been 380 €. The complementary return asks for the missing 171 €.

If the complementary return is filed after the original deadline, but before any letter from the tax office, the usual voluntary late-filing surcharges apply to the extra amount: 1 % plus 1 % per full month, and 15 % plus interest after twelve months. The late-filing estimator gives the figure.

Paid too much: rectification and refund

If you overpaid, for example by using 24 % when you are an EU resident, declaring a full year for a home bought in June, or forgetting that a co-owner holds half, you can ask the tax office to rectify your return. The request explains the error, attaches evidence and asks for the excess to be refunded, with interest where applicable.

Supporting documents usually include the IBI receipt, the deed, or a certificate of tax residence if the issue is your rate. Refunds take time and may trigger a request for further documents.

The most frequent errors

• using the market or purchase price instead of the cadastral value;
• choosing the wrong coefficient for the town;
• filing one return for a couple instead of one each;
• counting days rented as imputed-income days, or the reverse;
• applying the EU rate after moving to the UK or Switzerland.

Our guide to common Modelo 210 mistakes goes through each one.

If the tax office got there first

When the error is spotted by the Agencia Tributaria, you usually receive a letter, sometimes a proposed assessment with a short deadline to reply. Correcting on your own initiative is almost always cheaper than waiting. If a letter has already arrived, read what to do after an AEAT letter.