Filing missed modelo 210 returns for past years

Terms used

• Hacienda — Hacienda is the Spanish tax authority.
• NIE — The NIE is the identification number Spain gives to foreigners, used for tax, work, housing and official procedures.
• NIF — The NIF is the tax identification number; for foreigners it is the NIE, for Spaniards the DNI number.
• Cl@ve — Cl@ve is the Spanish government's shared online login system for public services, with several methods.

Key rules

• Oldest open year: The 2021 return is the most urgent.
• Tax number: You cannot file without a Spanish NIE or NIF, so apply first if you have none.
• One return each: Each owner files one return per property per year.
• Notices: A formal Hacienda notice restarts the clock for that year.

Which years can you still file?

Hacienda can claim an unfiled return for four years, counted from the day after that year's filing deadline. Each year's return can be filed until 31 December of the following year, and lateness counts from the day after.

Today, in late October 2026, the open years are:

• 2021: the oldest open year, which closes on 31 December 2026.
• 2022, 2023 and 2024: still open. The 2022 return closes on 31 December 2027.
• 2025: still inside its normal deadline of 31 December 2026, so it is not late.

Other formal steps by Hacienda, or your own actions to settle the debt, restart the four years too. If you have received any notice, tell your adviser before you file.

Who has to file

You file if you are not a Spanish tax resident and own a Spanish property that is not rented and is not your main residence for tax purposes. You declare imputed income, a taxable amount based on the property's cadastral value. Rented properties are taxed on the actual rent instead, and owners who are Spanish tax residents do not use this form.

If you hold the property through a company, as a usufruct or under a tax treaty, ask an adviser to check your case before you file.

How many returns you file

Each owner declares only their own share. A couple who co-own one flat file two returns a year, and two properties double that. For one property with two owners, that is eight returns across 2021 to 2024.

Filing from abroad

You need a Spanish tax number first, which is the NIE for individuals (applied for with form EX-15) and the NIF for companies.

Spanish citizens and dual nationals already have a tax number, their DNI.

Then choose a route:

• Online yourself. Sign in with a digital certificate, Cl@ve or a reference. The form adds any late surcharge for you: 1% plus 1% for each full month of delay up to 12 months, then 15% plus interest.
• Through an adviser. The adviser files for you under a power of attorney.

Paying

Pay each return separately. Online, you can pay by card or by direct debit from a Spanish account. Without a Spanish account, generate the payment document and pay by bank transfer from abroad, quoting the payment reference code (NRC) on the form.