I've Missed the Deadline for Form 210, What Should I Do?

If you own a property in Spain and are not a tax resident in the country, it's very likely you have to file Form 210.

This form is used to declare your taxes as a non-resident, whether you rent out your property or not.

But if you're reading this, you've probably missed the deadline. Don't worry, all is not lost.

Although being late can involve surcharges or interest, you can easily sort it out if you act quickly.

In this guide, we explain step by step what to do if you didn't file Form 210 on time, what surcharges the Tax Agency applies, and how to regularize your situation without complications.

1. Understand which tax you failed to file

The first thing is to identify which type of Form 210 declaration you missed, as the deadlines and consequences differ depending on the case.

🔹 Unrented properties (imputed income)

If you have a second home in Spain that you don't rent out, you must file Form 210 once a year, declaring the corresponding imputed income.

The tax is calculated based on the property's cadastral value.

• Declared period: from January 1 to December 31 of the previous year.
• Filing deadline: from January 1 to December 31 of the following year.

📘 Example: the imputed income for 2024 is filed throughout 2025, with a deadline of December 31.

🔹 Rented properties (real income)

If you rent out your property, you must declare the income obtained during the year.

Since 2024, this tax is no longer filed quarterly, but once a year.

• Declared period: calendar year (e.g., from January 1 to December 31, 2025).
• Filing deadline: from January 1 to 20 of the following year.

📘 Example: if you rented out your property during 2025, you must file Form 210 between January 1 and 20, 2026.

🔹 Sale of a property (capital gain)

If you sold a property in Spain, you are also required to file Form 210 for the capital gain obtained from the sale.

• Deadline: 4 months from the date of sale.

📘 Example: if you sold a property on May 15, 2025, the deadline to file the tax is September 15, 2025.

2. File Form 210 as soon as possible

As soon as you realize the deadline has passed, don't wait any longer.

Filing the declaration late voluntarily is the best way to reduce surcharges and show good faith to the Tax Agency.

The longer you wait, the higher the surcharge will be.

3. What surcharges does the Tax Agency apply for late filing?

When you file Form 210 after the deadline, the Tax Agency applies an automatic surcharge, depending on the time elapsed since the due date.

• Delay of less than 3 months: 1% surcharge for each month of delay.
• Delay between 3 and 12 months: the 1% monthly surcharge continues to apply up to a maximum of 12%.
• More than 12 months: fixed surcharge of 15%, plus late payment interest.

📘 Example: If the declaration was due on December 31, 2024, and you file it on July 15, 2025 (6 months late), the surcharge will be 6%. If you wait until February 2026 (more than a year), the surcharge will be 15% plus the corresponding interest.

💡 25% discount: if you pay the surcharge within the period indicated by the Tax Agency in its notification, you can benefit from a 25% reduction.

4. What happens after filing late

When you file Form 210 late, you first pay the principal amount of the tax.

Then, the Tax Agency will send you a notification with the corresponding surcharge.

The usual process is as follows:

• First letter (proposed assessment): The Tax Agency informs you of the total amount of the surcharge.
• Second letter (final assessment): includes payment instructions.

Only after receiving the second notification can you pay the surcharge.

And if you live outside of Spain, you can pay conveniently from abroad, by transfer or online payment.

5. What if you never file it?

Ignoring the tax obligation can lead to greater penalties.

The Tax Agency can claim the unfiled taxes for the last four years, along with interest, surcharges, and fines.

Furthermore, if you sell your property without having filed your previous forms, you will not be able to recover the 3% withheld by the buyer until you regularize your situation.

6. How to prevent it from happening again

Once you have filed your late returns, it is important to prevent it from happening again.

• Set up automatic reminders: at Spain210, we notify you every time a new deadline approaches.
• Keep your IBI receipts and cadastral value: you will need them every year.
• Don't leave filing to the last minute: file in advance and avoid unnecessary surcharges.
• Keep your tax information updated: address, NIE, and contact details must be correct with the Tax Agency.