Consequences of failing to submit Form 210 on time: penalties, surcharges and ways to rectify it

December 23, 2025

For non-resident property owners in Spain, forgetting the deadline for submitting Form 210 can be a costly mistake. Whether you rent out your property or simply own it without generating income, understanding the consequences of a late submission and knowing how to remedy the situation is crucial to minimise penalties.

What is Modelo 210?

Modelo 210 is the Spanish tax return used by non-residents to declare and pay tax on income sourced in Spain. This includes:

Rental income.
Imputed income (deemed income for properties not rented out).
Capital gains from the sale of property.

Modelo 210 filing deadlines

1. Rental income

What it is: Income obtained from renting out your property in Spain.
How it is declared: Annually.
Filing deadline: From 1 to 20 January of the year following the year in which the income was earned.

Example: Rental income earned in 2025 → Modelo 210 must be filed between 1 and 20 January 2026.

2. Imputed income

What it is: A deemed income tax payable for owning a property in Spain even if it is not rented out.
How it is declared: Annually.
Filing deadline: During the calendar year following the accrual date.

Example: Property not rented during 2025 → Modelo 210 must be filed between 1 January and 31 December 2026.

3. Capital gains from the sale of property

What it is: Tax on the gain obtained from selling a property in Spain.
How it is declared: Within four months of the date of sale.
Filing deadline: Four months from the date of completion.

Example: You sold your property on 15 April 2025 → Modelo 210 must be filed by 15 August 2025.

Surcharges and penalties for late filing and late payment

No one likes additional charges — especially when it comes to taxes. If you voluntarily file your tax return late, meaning without being requested to do so by the tax authorities, a surcharge will apply. This surcharge starts at 1% of the outstanding tax for each month of delay. The Spanish Tax Agency applies surcharges or penalties when a tax obligation is fulfilled late. The treatment depends on how and when the situation is regularised.

1. Surcharge for late voluntary filing (without prior notice)

When a taxpayer voluntarily submits a tax return after the legal deadline, without having previously received a request from the Spanish Tax Agency, a surcharge applies, not a penalty.

Amount of the surcharge:

1% additional charge for each full month of delay, calculated from the day following the end of the voluntary filing period.
From month 13 onwards, a fixed surcharge of 15% applies, plus late-payment interest calculated from month 13.

Example:

If the deadline ends on 31 December 2025 and the return is filed in March 2026, the delay is three months, so a 3% surcharge will apply.

Important: After filing and paying a late tax return, the tax authorities usually send two letters. The first is called a "Proposed Assessment", informing you of the surcharge to be applied. One or two months later, a second letter "Final Assessment" is sent, including the payment notice and instructions for settling the surcharge. In these cases, no penalty is imposed, provided there was no prior notice from the tax authorities.

2. Enforcement-period surcharges (when the return is filed but payment is not made)

Filing a tax return does not necessarily mean the tax obligation has been fully met. If the amount due is not paid within the relevant deadline, the debt automatically enters what is known as the enforcement period.

This may happen, for example, when:

A direct debit payment is rejected by the bank.
Payment fails due to a technical error or insufficient funds.

From that moment, the Spanish Tax Agency may apply additional surcharges, depending on when payment is ultimately made.

Applicable surcharges:

Executive surcharge (5%)

Applied when the debt is paid before the Tax Agency issues a formal enforcement notice (providencia de apremio).

Reduced enforcement surcharge (10%)

Applied after receiving the enforcement notice, provided payment is made within the deadline stated in the notice.

Standard enforcement surcharge (20%)

Applied when the reduced-surcharge deadline is missed, plus late-payment interest and, where applicable, procedural costs.

3. Tax penalties

Penalties imposed by the Spanish tax authorities are often far more severe than surcharges. If you receive a notice from the tax authorities regarding a late return before filing voluntarily, penalties can start at 50% of the unpaid tax, plus interest calculated from the first day of delay. These penalties can accumulate quickly and significantly increase your overall tax bill.

Penalties are imposed only in certain situations, such as:

When there has been a prior request from the Spanish Tax Agency.
When there are errors, omissions or discrepancies between what was declared and what should have been paid.

Amount of penalties:

The minimum penalty is usually 50% of the unpaid amount, particularly in cases of minor infringements (e.g. discrepancies under €3,000).
The percentage may increase depending on the seriousness of the infringement and the taxpayer’s conduct.

4. Incompatibility between surcharges and penalties

It is essential to understand that:

Surcharges for late voluntary filing and tax penalties are mutually exclusive.

This means that:

If the taxpayer regularises the situation voluntarily before receiving any notice, only the surcharge applies, with no penalty.
If the Tax Agency initiates a penalty procedure, the surcharge does not apply, and the relevant penalty is imposed instead.

What to do if you file Modelo 210 late

If you have missed the legal deadline for filing Modelo 210, it is crucial to regularise the situation as soon as possible. Acting voluntarily significantly reduces surcharges and helps avoid more serious penalties.

Step 1: File Modelo 210 as soon as possible

The return should be filed voluntarily, without waiting for a notice from the Spanish Tax Agency. This can be done via:

The Tax Agency’s online portal (requires a digital certificate or Cl@ve system).
An authorised tax adviser such as IberianTax.

Step 2: Keep all documentation

It is important to retain copies of:

The late-filed tax return.
Proofs of payment.
Any correspondence received from the Spanish Tax Agency.

This documentation may be required in the event of future reviews or clarifications.

Step 3: Consider professional assistance

Specialist tax advice for non-residents is particularly useful when:

Several tax years have not been declared.
There is rental income or complex circumstances.
You have received a notice or enforcement order.

At IberianTax, as official collaborators with the Spanish Tax Agency and specialists in non-resident taxation, we can:

Verify that your calculations are correct.
File the tax returns properly on your behalf.
Communicate with the Tax Agency in your representation.
Avoid errors that could lead to future penalties.

Can surcharges or penalties be reduced or eliminated?

Surcharges

Surcharges for voluntary late filing cannot be eliminated, as they are established by law.

Penalties

Penalties only apply when there is a prior request or a sanctionable infringement. In certain cases, they may be reduced due to:

Legal reductions for acceptance and prompt payment.
Voluntary regularisation before any action by the Tax Agency.

How to avoid delays in the future

To prevent unnecessary surcharges and complications, we recommend:

Noting annual and periodic tax deadlines.
Delegating your tax obligations to a specialist adviser such as IberianTax.
Keeping documentation well organised, especially income and expenses.
Regularly checking notifications from the Spanish Tax Agency.

Conclusion

Failing to file your non-resident taxes in Spain on time can result in surcharges and penalties, leading to unnecessary additional costs. Understanding the consequences of late filing and meeting deadlines is key to avoiding problems. With the right information and a bit of professional help, you can ensure everything is in order without complications.

At IberianTax, we specialise in helping non-resident property owners manage their Spanish taxes simply and efficiently. With our services and expert guidance, filing your taxes becomes a stress-free process, helping you avoid unnecessary fines or surcharges.

By using our tax software, not only will everything be much easier, but you can also save hundreds of euros per year compared to hiring a traditional tax adviser or lawyer.

Our prices start from just €34.95 — less than the cost of a good lunch — and we give you peace of mind with: