Letters from the Agencia Tributaria
By Maxime G
By Maxime G
A letter or a DEHú notification about your Spanish home: what it asks, by when, and what to do.
I got a letter from the Agencia Tributaria. What should I do?
Don't ignore it: find out which letter it is, note its deadline, and answer in time. Most letters give you a few working days only, counted from the day after you received it. The usual letters - Requerimiento: the tax office asks for documents, an explanation or a missing return. At least 10 working days, the number the letter gives. Ignoring it costs a fine of €150, then €300, then €600. - Propuesta de liquidación: a proposed new figure for your tax, nothing to pay yet. 10 to 15 working days to object (alegaciones). - Liquidación provisional: an assessment to pay. Received from the 1st to the 15th of a month: pay by the 20th of the next month; from the 16th: by the 5th of the month after. One month to appeal. - Procedimiento sancionador: a proposed fine. 15 working days to answer. Agreeing cuts it by 30%, then paying on time without appealing by a further 40%. - Providencia de apremio: a debt not paid in time, now with a surcharge: 10% if you pay by its deadline, 20% after, and then the tax office seizes. Good to know - Working days: Saturdays, Sundays and Spanish public holidays don't count. A deadline falling on one moves to the next working day. - Every letter carries a CSV, a 16-character code at the foot of the first page: typed into the Agencia Tributaria's online office, it brings up the original. Pick your letter in our free tax letter decoder to see what it asks. We can answer it for you: we tell you the price once we have read it. Ask us in the chat.
An e-mail says a notification is waiting for me. Is it genuine?
It may be: the Agencia Tributaria sends a notice when a letter for your NIE is waiting in the DEHú, the administration's online mailbox. The notice itself is only information: don't click its links. Type the address of the DEHú or of the Agencia Tributaria's online office (Sede electrónica) yourself, and open the notification there. Spotting a fake - The Agencia Tributaria's notices come from AgenciaTributaria@correo.aeat.es. Even then, open nothing from the message. - It never attaches files, never asks for bank or card details by e-mail or text, and never refunds to a card. - Every letter carries a CSV, a 16-character code at the foot of the first page, that brings up the original on the Sede. The 10-day rule - If you chose electronic notifications, one left unopened for 10 calendar days counts as delivered, and the letter's deadline runs. - If you didn't, the letter also comes by post: its deadline runs from delivery, or from the day you open it online if that comes first. Opening it Sign in with Cl@ve, a digital certificate or eIDAS from another EU country. A representative with your power of attorney can read your notifications for you. Once it's open, find what it asks in our free tax letter decoder, or ask us in the chat.
The tax office says I didn't declare my rent. What now?
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.