I received a letter from the Agencia Tributaria: what should I do?

Read the heading first

Letters from the Agencia Tributaria are in Spanish and dense, but the title at the top tells you most of what you need. Three kinds matter to non-resident owners.

Requerimiento. A formal request. The tax office has noticed that a Modelo 210 is missing, or wants documents to check one you filed. It sets a deadline to file or to provide the information.

Propuesta de liquidación. A proposed assessment. The tax office has calculated what it thinks you owe, often with interest. You generally have 10 working days to send comments (alegaciones) before it becomes final.

Providencia de apremio. The enforcement stage. A debt has not been paid in the voluntary period, and the tax office now claims it with a surcharge of 5%, 10% or 20% depending on when you pay. See what happens if you don't pay.

Check the dates

Note the date the letter was delivered, not the date printed on it. Deadlines run from the notification. Electronic notifications only apply to people registered for them, so most owners abroad receive letters by post, sometimes at the Spanish address, sometimes through a neighbour or a property manager. If a letter reaches you late, keep the envelope.

How to respond

• If the request is justified, file the missing return or pay the proposed amount. Paying in time preserves any reductions available.
• If it is wrong, for example a 2% coefficient where 1.1% applies, a wrong ownership share or a year when the home was let, reply with evidence before the deadline.
• If you do not understand it, get it read quickly. Ten working days pass fast, especially with post from Spain.

Do not let it sit

Ignoring a letter closes the cheaper doors. The voluntary late-filing surcharge, 1% plus 1% a month, is only available before the tax office contacts you. Once a request has been made, the cost generally rises. Also remember that each formal step interrupts the four-year limit for that year.

The practical guide to late Modelo 210 years explains how to put things right, and the cost of filing late gives the figures.