How to Pay Spanish Tax Agency Surcharges and Penalties from Abroad

March 25, 2024

How to Pay Spanish Tax Agency Surcharges and Penalties from Abroad

Managing your tax obligations as a property owner in Spain, particularly when living outside the country, can pose a few challenges for non-resident property owners. Filing your taxes late is not uncommon, but it may result in surcharges imposed by the Spanish Tax Agency (Agencia Tributaria) as penalties. In this comprehensive guide, we'll explore the process of paying these surcharges and penalties from abroad and offer insights into how IberianTax can simplify your non-taxation process for non-residents. 


Understanding Tax Agency Correspondence

When taxes are declared and paid after the stipulated deadline, the Agencia Tributaria typically issues two payment letters. The first, titled ‘Propuesta de Liquidación’, provides details about the surcharge calculated on the tax paid. This letter serves as an informative notice. The second letter, known as the ‘Liquidación de Recargo’, is the one that contains instructions for making the surcharge payment. 


If you receive the ‘Providencia de Apremio’ letter, we must refer to the document attached at the end of the letter with the necessary details to pay the tax, plus the surcharge applied.  


Both surcharges can be settled via bank transfer from abroad. However, it's important to accurately identify the essential data on the payment document to ensure that the payment is processed correctly. It's also important to consider whether the tax was paid late or during the enforcement period to determine the appropriate steps for payment. 


Here are the steps you’ll need to follow to make a payment for the surcharges via bank transfer from abroad in case you receive a ‘Liquidación de Recargo’ or ‘Providencia de Apremio’ letter.


Steps for Bank Transfer Payment

1. Visit the Agencia Tributaria Website: Begin by navigating to the payment section on the Agencia Tributaria website here. Select the option for payment by bank transfer.

2. Provide Account Details: Enter the first 8 characters of your bank account and the SWIFT/BIC code associated. Please note that this payment option is only available if use a non-Spanish bank account. 

3. Select Form and Amount: Specify the type of form indicated in the payment letter received from the Agencia Tributaria. This is usually the 002 form, but it may sometimes be the 010 form. Enter the voucher number and the exact amount requested for payment.

 

4. Review Information: Take a moment to review the filled-in details on the following page to ensure accuracy.

5. Confirm Payment: Once satisfied with the information provided, you can then proceed to make the payment. A summary will be displayed confirming the impending payment – and you’re done! 

 

Please note that the ID refers to the concept or reference to be included in the bank transfer. It is usually your NIE/NIF.

As beneficiary you should indicate the AGENCIA ESTATAL DE ADMINISTRACIÓN TRIBUTARIA.

 

Why Choose IberianTax?

Navigating Spanish tax obligations, particularly from abroad, can be complex and overwhelming, but that's where IberianTax comes in. Our comprehensive tax services are tailored to meet the needs of non-resident property owners, offering expert guidance and support every step of the way. Not only do we make the process easier, but we’ll also remind you every year when your non-resident taxes are due to be filed, so you’ll never miss a deadline again. 


With IberianTax, you can rest assured that your tax obligations are handled efficiently and accurately. From calculating taxes to filing returns, we simplify the entire process, ensuring compliance with Spanish tax laws. Our user-friendly platform makes it easy to manage your taxes from anywhere in the world, saving you time, money, and unnecessary stress.


Join the thousands of satisfied customers who rely on IberianTax for their tax needs. Sign up today and experience peace of mind with our expert tax solutions. Let us help you navigate the complexities of Spanish taxation while you focus on enjoying the benefits of property ownership in Spain! 

Modelo 210 Spain Surcharge deadline