Reviewed October 27, 2026
Modelo 210 filed late: surcharges, interest and what to do
If you missed a Modelo 210 deadline and AEAT has not contacted you, file now. A late return with tax to pay, filed voluntarily, carries a surcharge, not a penalty: 1% plus 1% for each full month of delay, up to 12 months. After 12 months, the surcharge is 15% plus late-payment interest. The surcharge drops by 25% if you pay the tax in full when you file and then pay the surcharge on time. A late zero-tax return is different: there is no surcharge, but a fixed penalty of €200, halved to €100 when filed before any AEAT request (article 198 of the General Tax Law). Once AEAT has sent you a formal request about the debt, the surcharge regime no longer applies and a penalty is possible: take a gestor.
At a glance
- - Example: 2024 imputed income was due by 31 December 2025. Filed on 15 November 2026 = 10 full months late = 11% surcharge, or 8.25% with the 25% reduction (our calculation under article 27 of the General Tax Law).
- - No late-payment interest during the first 12 months; interest starts after month 12.
- - AEAT calculates the surcharge and notifies it after you file. You do not add it to the return.
- - AEAT's right to assess the tax lapses after four years (article 66 of the General Tax Law), so old years are still collectable.
Surcharge for a late Modelo 210 filed before any AEAT request (article 27 LGT)
| Delay after the deadline | Surcharge | Interest | With the 25% reduction |
|---|---|---|---|
| Less than 1 full month | 1% | None | 0.75% |
| 3 full months | 4% | None | 3% |
| 6 full months | 7% | None | 5.25% |
| 11 full months | 12% | None | 9% |
| More than 12 months | 15% | From the day after month 12 until filing | 11.25% (interest is not reduced) |
Which deadline did you miss?
Check the income type and year before counting months. Imputed income for 2024 was due by 31 December 2025, and 2025 imputed income is due by 31 December 2026, so the second is not late yet. Grouped rents for 2025 with tax to pay were due 1-20 January 2026. Rents for July-September 2026 declared separately were due 1-20 October 2026. If you are inside the period, you are not late. File normally.
Why we say file now rather than wait
Each full month adds one point of surcharge until month 12. After that, the rate jumps to 15% and interest starts. The decisive line is AEAT's first formal request about the debt. Before it, a return with tax to pay falls under the surcharge regime, with no penalty. After it, the case moves to assessment and a penalty can apply. A zero-tax return filed late is the exception: no surcharge, but a fixed €100 penalty if filed before any request. Our view: a non-resident with one or two missed years of imputed income should file them all now, oldest first, and pay in full when filing to get the 25% reduction.
How the 25% reduction works
Article 27.5 of the General Tax Law cuts the surcharge by 25% if two payments are made in full and on time. First, the tax from the late return is paid when it is filed, or under a deferral granted with a bank guarantee requested at filing. Second, the reduced surcharge is paid within the period opened by AEAT's notice. Miss either one and the full surcharge applies.
Where Modelo 210 Desk stops
The calculator accepts tax years from 2024. It prepares the same base, rate and tax for a late year as for an on-time year. It does not calculate the surcharge or interest, which AEAT notifies. Do not use it if AEAT has already written to you about the debt, if you are disputing a notice or if the late year involves a sale or refund. Those are gestor cases.
Related checks
FAQ
Is there a penalty for filing Modelo 210 late?
For a return with tax to pay filed voluntarily, before any AEAT request, no: you pay a surcharge of 1% plus 1% per full month of delay, or 15% plus interest after 12 months. A late zero-tax return carries a fixed penalty of €200, halved to €100 if filed before any request (article 198 LGT). A penalty can also apply once AEAT has started a procedure.
How do I pay a late Modelo 210?
File the return for the missed year with the normal form and pay the tax at once, by NRC or transfer. Direct debit is only available inside the normal window. AEAT then sends the surcharge.
How many years back can AEAT claim Modelo 210?
In general four years from the end of the filing period (article 66 LGT). Older years may be time-barred, but check the exact dates before relying on it.
Official sources reviewed
- AEAT: Modelo y plazo de declaraciónReviewed 2026-10-27. AEAT page update: 2026-10-02. Modelo 210 scope, imputed-income deadline, and rental annual grouping deadline.
- AEAT: Nota modificaciones en plazos de presentación del modelo 210 (Orden HAC/623/2026)Reviewed 2026-10-27. AEAT page update: 2026-07-02. AEAT examples: 2026 grouped rentals in April 2027, Q3 2026 separate rentals in October 2026, 2026 imputed income from April 2027.
- AEAT: Instrucciones del Modelo 210Reviewed 2026-10-27. AEAT page update: 2026-07-02. Modelo 210 form instructions, income-type codes 01, 02, and 35, predeclaration, filing, and payment routes.
- BOE: Ley 58/2003, General Tributaria (consolidated), articles 27, 65, 66, 120 and 122Reviewed 2026-10-28. Published in the BOE: 2003-12-18. Article 27: late-filing surcharges without prior request (1% + 1% per full month, 15% plus interest after 12 months, 25% reduction). Article 65: deferral and instalments. Article 66: four-year limitation. Article 120.3: rectification of a self-assessment on request. Article 122.2: complementary self-assessment when more is due.
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