I have never filed Modelo 210: what should I do?

You are in good company

A large number of foreign owners discover Modelo 210 years after buying. The notary did not mention it, the estate agent did not know, and the IBI bill arrived without any hint of a second tax. The tax office is aware of this. What it treats far more harshly is an owner who waits until a letter arrives.

Step one: list the years and the facts

For each year you owned the property, gather:

• the cadastral value from that year's IBI receipt;
• your ownership share and those of any co-owners;
• the dates of purchase, and any days the home was let;
• where you were tax resident, to know whether 19% or 24% applies.

Spain can generally go back four years, so in practice the oldest years drop away over time. Our page on how many years back explains how that works.

Step two: file and pay, year by year

Each missing year is a separate return, for each owner. From 1 January 2027 any late return, whatever the year, is filed on the new form. Because the surcharges grow each month, filing all the outstanding years together and promptly is the cheapest option.

Example: Neil, a UK resident, owes €300 a year for 2023, 2024 and 2025. If he files everything in November 2026, the 2025 return is still on time. The 2024 return is less than 12 months late: about 10 full months, so 11%, or €33, reduced by 25% to €24.75 if paid within the deadline given. The 2023 return is more than 12 months late, so 15% (€45, or €33.75 after the reduction) plus late-payment interest.

Step three: keep the evidence

Keep each signed return and each proof of payment. They will be useful if the tax office ever asks, and when you sell, because the buyer's notary and your future adviser will want to see a clean history.

Estimate your own position with the late-filing calculator, or read the full guide to filing late years.