**File them now, before the tax office writes to you: it costs less.** Returns that were never filed can still be filed late, with a surcharge and interest that grow with time.

- **How far back:** the tax office can claim a return for **four years** after its filing window closes. The 2022 return of a home not rented out, due by December 31, 2023, stays open until December 31, 2027.
- A letter from the tax office, or a return you file, starts the four years again.
- **One return per tax year and per owner**, each with its own year: there is no single return for several years.
- Each year is worked out with its own rules and rates.
- Returns filed from January 1, 2027 use the new form, whatever their tax year.
- Rented out in one of those years? Rent goes on other returns, with deadlines of their own: we work them out with you.

## With CasitaTax

We go through each year with you, quote the price for your years before we start, and file once you approve the figures.

See which years are open and what each costs with our free [missed-years calculator](https://casitatax.com/en/past-years/), or ask us in the chat.