Late Form 210 filing · get up to date with the tax office

Four years from the end of each year’s filing window, unless something interrupts the limitation period.

The AEAT can assess a debt for four years, counted from the day after the filing deadline ends (arts. 66 and 67 LGT). As the deemed-income Form 210 is filed during the year after the accrual, each year stays open for about five years after it ends. Any AEAT action you are formally aware of interrupts that count and restarts it.

The ones in the table on this page, which is recalculated with today’s date.

In 2026 the years 2021, 2022, 2023 and 2024 are late and not time-barred. 2021 is not time-barred yet: it stays open until the end of 2026, barring interruption. 2025 is still in time until 31 December 2026, so it is not a late return. From the 2026 accrual onwards the window becomes 1 April to 31 December of the following year (Orden HAC/623/2026).

Just a surcharge, if you file before the tax office demands it.

Art. 27 LGT replaces the penalty with a surcharge: 1 % plus another 1 % for each full month late if you file within twelve months of the deadline, and 15 % plus late-payment interest after that. If the AEAT acts first, there is no surcharge: it assesses the tax with interest and may open penalty proceedings (the minor-offence fine is 50 % of the tax, with reductions).

Then the art. 27 surcharge is no longer available for what the letter covers: the letter has to be answered.

The law treats as a prior demand any AEAT action you are formally aware of that aims to regularise or check the debt. What you need then is a reply within the deadline stated in the letter; our tax-office letter service handles that. If the letter only covers some years, we review with you how to handle the others.

Only for years more than twelve months late.

Within the first twelve months the surcharge excludes interest. After twelve months the surcharge is 15 % and late-payment interest is added from the day after those twelve months end until you file. It is charged at the late-payment interest rate in force; the calculator uses today’s rate and the AEAT assesses the exact amount.

On the surcharge, yes, if you pay on time.

Art. 27.5 LGT cuts the surcharge by 25 %, the 15 % one included, if you pay the tax when filing the Form 210 and then pay the surcharge within the deadline on its payment letter. The reduction does not apply to the tax or the interest. The calculator shows both figures, with and without the reduction.

Each owner files their own Form 210 for their share.

Deemed income is split by ownership percentage and each co-owner declares their own, with their own surcharge. The pack is per property and owner: if there are two of you, each needs one. Enter your percentage in the calculator to see your share.

The years you owned it are still due even though you no longer have it.

Each full year you owned it is declared as usual. The year of the sale is imputed in proportion to the days you owned it. The sale itself has its own Form 210 for the gain, which is bought separately as the IRNR sale service.

19 % if you lived in the EU or EEA; 24 % if you lived outside the EU/EEA.

The rate depends on where you were tax resident in each year, not on your nationality. Residents of the EU, Iceland, Norway and Liechtenstein pay 19 %; everyone else, for example the UK, the United States, Switzerland or Russia, pays 24 %. If you moved country, each year takes its own rate.

Your NIE, the title deed and the IBI bill or the cadastral reference.

The NIE and the title deed tell us who declares and for what share. Each year’s IBI bill gives the cadastral value used for that year; if you do not have it, the cadastral reference is enough. We also need the bank account the tax will be paid from.