
5 tax years open
The tax office can claim a return for 4 years after its filing window closes (Ley General Tributaria, arts. 66 and 67). The 2021 return was due by December 31, 2022, so it stays open until December 31, 2026, as we read the law.
Your Spanish home, sorted.
See which tax years the Agencia Tributaria can still claim, roughly what each costs today with its surcharge and interest, and let us file them for you.
Priced for your years, before we start
We’ll get back to you, go through each year with you and list the documents we need. Nothing is filed before you approve the figures.
Your answers
Method and sources
For each tax year still open: the tax on imputed income, as the Modelo 210 simulator works it out; the surcharge for a return filed late before any letter from the tax office; interest from the end of the filing window to the date shown. One cadastral value for every year, equal shares. Sources: Ley 58/2003, General Tax Law, arts. 26, 27, 66 and 67; TRLIRNR, arts. 24 and 25.
An estimate worked out on casitatax.com from the answers above, on the date shown: not an official document, not a filed return and not tax advice. Your deeds, your IBI receipt and the Agencia Tributaria’s own texts prevail.
Each tax year with its own rules and the dates of its return, plus what the Ley General Tributaria adds to a late one.

The tax office can claim a return for 4 years after its filing window closes (Ley General Tributaria, arts. 66 and 67). The 2021 return was due by December 31, 2022, so it stays open until December 31, 2026, as we read the law.

Filed late of your own accord: 1% of the tax plus 1% per full month, then 15% after twelve months (art. 27). 25% less if you pay it in full.

After twelve months, late-payment interest runs as well, day by day at each year’s rate: 4.0625% in 2026. After a letter from the tax office, penalties of 50% to 150% instead (art. 191).
Each year is worked out with its own rules: 19% for residents of the EU and the EEA, 24% for everyone else, the United Kingdom included since Brexit; 1.1% of the cadastral value as notional income if it was revised recently enough, otherwise 2%.
This year’s return: the non-resident tax simulator. Every date of the calendar: the Modelo 210 deadline.
4 years from the end of each return’s filing window (Ley General Tributaria, art. 66). As each year’s return is filed the following year, 5 tax years are open at once: 2021 to 2025 today. A letter from the tax office, or a return you file, starts the 4 years again.
Surcharges only apply to returns filed of your own accord. Once the Agencia Tributaria has started a procedure, unpaid tax costs a penalty of 50% to 150% of it, plus interest. Filing before that costs less.
No: one return per tax year and per owner, each naming its year. Returns filed from January 1, 2027 use the new form, whatever their year.
No. The calculator works in your browser: what you type only reaches us if you send a request, and the request form only asks how to reach you.

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