File the missing Modelo 210 returns now, before a requerimiento: of your own accord, it costs a surcharge, not a penalty. Rental platforms now report to the Agencia Tributaria the rent paid to each owner and the days each home was let, and these information letters (comunicación) invite owners to put things right.
- Check whether you declared that rent. List the years and the rent received.
- Deadline: none, unless the letter sets one. Read it closely: if it asks for documents or opens a procedure, it is a requerimiento, with at least 10 working days to answer.
- What filing now costs: a surcharge of 1% plus 1% per full month late, 15% after a year plus interest, and no penalty.
- If you do nothing: the next letter is usually a requerimiento or a propuesta de liquidación, with the tax assessed with interest and possibly a penalty.
- Each owner files their own returns.
See what your letter asks in our free tax letter decoder. We check its wording and file the missing returns for you: ask us in the chat.