A letter from the Spanish tax office as a non-resident? We reply on time
Information request, assessment proposal or penalty on Form 210: we read your letter, work out your deadline and reply to the AEAT on your behalf.
- · Chartered economist, not an automated form
- · Reply filed with the AEAT as your representative
- · Fully online; by email, in your language
The deadline runs from the day after you were notified and counts business days: no Saturdays, Sundays or public holidays, but August counts. An information request gives at least 10 business days, an assessment proposal between 10 and 15, and a final assessment one month to appeal. Send us the letter and we will tell you which one you have.
Reply to a Spanish tax office letter
We read the letter, prepare the reply and file it for you
€149 + VAT/ letter
Price per letter. If you received several, choose how many at checkout.
- Reading the letter and a plain explanation of what they ask
- Your exact deadline to reply, worked out
- Review of your data and of the Form 210 returns you already filed
- Drafting the reply and gathering the documents to provide
- Filing with the AEAT as your representative, with the registry receipt
- Follow-up of the case until it is resolved
- A copy of everything in your client area
- Objections to an assessment proposal: €249 + VAT, confirmed once we have read the letter
- Appeal for reconsideration and economic-administrative claim: separate quote
- Penalties that are already final, and paying the tax or interest the AEAT claims
- Filing late Form 210 returns for other years (separate pack)
Which letter you got and how much time you have
Find your letter in the table, work out your deadline and, if in doubt, upload it: we read it for free.
Which letter have you received?
| Letter | What it means | Deadline | What we do |
|---|---|---|---|
| Information request (requerimiento) | The AEAT asks for data or documents, for example about a 210 return or a property. | The one stated in the letter, never under 10 business days (art. 87.4 RGAT) | We gather the documents and reply for you. |
| Provisional assessment proposal | The AEAT thinks you owe more and lets you object before deciding. | Between 10 and 15 business days to object (art. 99.8 LGT) | We check the calculation and, where it applies, file objections. |
| Provisional assessment (liquidación) | The AEAT has decided and sets the tax and interest. | One month to appeal; payment by the 20th or the 5th, depending on the notification date (art. 62.2 LGT) | We check the assessment and tell you whether to pay, appeal or both. |
| Start of penalty proceedings | The AEAT proposes a fine over the same matter. | 15 business days to object (art. 210 LGT) | We weigh agreeing and its reductions, or file objections. |
| Information letter or reminder | A reminder or information, with no open procedure. | No legal deadline to reply | We tell you whether you need to do anything, such as filing a late 210. |
The deadline in your letter is the one that counts. You can ask for an extension of up to half the period, once, before the last 3 days (art. 91 RGAT).
Deadline calculator
Choose the type of letter, how it reached you and the date: we give you the last day, counting business days.
Usually 10; never fewer.
Your result
Enter the date to see your deadline.
Example: an information request received on paper on Friday 2 October 2026 with 10 business days ends on Monday 19 October, because the 12th is a national holiday.
We only count national holidays (2026: official calendar of non-business days published in the BOE). Regional and local holidays not included: they can extend the deadline, never shorten it.
For guidance only. The deadline in your letter is the one that counts.
Upload a photo of the letter
Free. Within 24 business hours we tell you what it is and what deadline you have.
How it works
Send us the letter
A photo or the PDF is enough, from the form on this page or your client area. If it arrived in the electronic office, tell us the date it was made available to you.
We tell you what it is and your deadline
Within 24 business hours: the type of letter, what they ask, your deadline and whether objections are needed, with their fee before we start.
We prepare the reply
We review your 210 returns and your data, gather the evidence and draft the reply. You see it before it is filed.
We file it as your representative
Through the AEAT electronic office and within the deadline. The registry receipt stays in your client area.
We follow the case
We watch for the AEAT's answer until the case is resolved and explain every new letter and its deadline.
So the next letter never comes
Catch-up pack · late Form 210 returns
Missing other years? File them before any AEAT action: they carry the art. 27 LGT surcharge, not a penalty.
€119 + VAT / first year
“Non-resident care” annual plan
Yearly plan that watches your AEAT mailbox: we flag every notice before it is deemed served.
€229 + VAT / owner / year · 1 property included
Annual tax representative (non-residents)
Mandatory only in the cases of art. 10 TRLIRNR. Notices can then go to their address in Spain.
€149 + VAT / year
Frequently asked questions
What kinds of letter does the AEAT send to non-residents?
Mainly information requests, assessment proposals, final assessments and penalty proceedings.
There are also information-only letters with no deadline. Each needs a different reply and has its own deadline; the table on this page sums them up. If you are not sure which one you have, upload it and we will tell you. We keep your letter for 30 days and then delete it.
Are the days business days or calendar days?
Business days: Saturdays, Sundays and public holidays do not count.
That is the rule in art. 30.2 of Law 39/2015, which applies to tax procedures. The deadline starts the day after notification. Deadlines in months run from date to date and, if the last day is not a business day, move to the next one. Calendar days only apply to an unopened electronic notice and to an appearance summons published in the BOE.
Does August count?
Yes. In AEAT procedures August is a business month.
Law 39/2015 only excludes Saturdays, Sundays and public holidays. A letter received in July or August runs just the same: do not wait until September to open it.
What happens if I do not reply?
The AEAT goes ahead with what it has and may fine you.
Ignoring an information request is an offence in itself: €150 the first time, €300 the second and €600 the third (art. 203.4 LGT). If Form 210 tax is missing, the AEAT assesses it with interest and may open penalty proceedings, with a fine from 50 % of the unpaid tax (art. 191 LGT).
I was notified by a notice in the BOE. What now?
You have 15 calendar days to appear; otherwise the notice is deemed served.
It happens after two failed delivery attempts, or one if you are recorded as unknown. Once those 15 calendar days have passed, you are deemed notified the next day and the letter's deadline starts. Later steps are deemed notified too, but an assessment has to be notified again (art. 112 LGT).
The letter is in the electronic office and I have not opened it
After 10 calendar days it is deemed rejected and the deadline runs anyway.
If you receive electronic notices because you must or because you chose to, 10 calendar days after a notice is made available without you accessing it, it is deemed rejected (art. 43.2 Law 39/2015). The calculator on this page has that option.
Can the penalty be reduced?
Yes: 30 % if you agree, and another 40 % if you pay on time without appealing.
The 30 % for agreement applies to penalties under arts. 191 to 197 LGT. The 40 % requires paying within the art. 62.2 period and not appealing either the assessment or the penalty, and applies to what is left after the first cut (art. 188 LGT). We tell you whether it pays off before you sign anything.
The letter reached my home abroad. Is that valid?
It can be: the AEAT notifies at your tax address, your representative's, or another suitable place.
The deadline counts from the day you received it, not the date printed on the letter: note that day and keep the envelope. If you have a representative in Spain, notices can go to their address (art. 110.2 LGT).
I have already paid. Do I still have to reply?
If it is an information request, yes: paying is not replying.
An information request asks for data or documents, and not providing them is an offence even if the tax is paid. If it is an assessment you have already paid, keep the receipt: paying does not take away your month to appeal if you disagree.
Does it matter if I live in the EU/EEA or outside?
The deadlines are the same; what gets reviewed changes.
If you live in the EU/EEA, on Form 210 for rent you can deduct expenses and pay 19 %; outside the EU/EEA you pay 24 % on the gross income, and many letters come from that difference. Appointing a tax representative is mandatory only in the cases of art. 10 TRLIRNR.
Who stands behind this service
Valery Grinkevich
Licensed economist · tax adviser
20+ years of experience · Torrevieja, Costa Blanca
- A chartered economist reads every letter
- First answer within 24 business hours
- Receipts and replies stored in your client area
Do not let the deadline run on its own
Order the reply or send us the letter for free: we tell you what it is and how much time you have.
Related guides
- Non-resident tax
Modelo 210: Spanish Non-Resident Property Tax 2026 Guide
Modelo 210 is the annual non-resident income tax (IRNR) return filed by every non-resident who owns property in Spain, even if it sits empty.
Read the guide → - Reporting & compliance
Fiscal Representative in Spain for Non-Residents: When It Is Compulsory
Most non-resident owners are not obliged to appoint one.
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Years of Unfiled Modelo 210: What Really Happens and How to Fix It
Nothing dramatic happens if you file first.
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