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Not the letter yet

An e-mail saying a notification is waiting

  1. 1The sender: the Agencia Tributaria’s notices come from AgenciaTributaria@correo.aeat.es. Even then, open nothing from the message: go to the Sede yourself.
  2. 2Only a few characters of your NIE show, for security. The letter itself isn’t in the e-mail.
What it is
A notice the Agencia Tributaria sends to the e-mail address or mobile number you gave it: a letter addressed to your NIE is waiting. The notice itself is only information; the letter is in the DEHú and in the Agencia Tributaria’s online office (Sede electrónica).
What it asks
Nothing yet: open the notification to see the letter. The Agencia Tributaria never attaches files to these e-mails and never asks for your bank or card details by e-mail or text.
Your deadline
If you chose electronic notifications, a notification left unopened counts as rejected after 10 calendar days: it then counts as delivered, and the letter’s own deadline runs. If you didn’t, the letter also comes by post, and its deadline runs from the day it is delivered, or from the day you open it online, if that comes first.
If you do nothing
Nothing waits for you: the procedure goes on and its deadlines run.
What to do now
Don’t click a link in a message you doubt: type the address of the DEHú or of the Agencia Tributaria’s Sede yourself, sign in with Cl@ve or a digital certificate, and open the notification. Then find the letter inside on this page.

We tell you the price once we’ve read your letter, before we do anything.

Act before a requerimiento

A letter about rent you may not have declared

  1. 1The kind of letter: a comunicación, which informs. Look for a deadline or a list of documents.
  2. 2What the tax office knows: rent reported by a platform or an agency.
  3. 3The invitation: put things right yourself, by filing the returns.
What it is
An information letter (comunicación). Rental platforms now report to the Agencia Tributaria the rent paid to each owner and the days each home was let (Modelo 238), and its yearly control plans announce checks on non-residents who don’t declare their rent.
What it asks
That you check whether you declared that rent on Modelo 210 and, if not, file the missing returns. Read it closely: if it asks for documents or opens a procedure, it is a requerimiento (see below).
Your deadline
None, unless the letter sets one. But the sooner, the cheaper: a late return filed of your own accord, before any requerimiento, costs a surcharge of 1% plus 1% per full month late (15% plus interest after a year), and no penalty.
If you do nothing
The next letter is usually a requerimiento or a propuesta de liquidación: then the tax is assessed with interest, and a penalty may follow.
What to do now
List the years and the rent received, and file the missing Modelo 210 returns, owner by owner. Whether this letter already counts as a requerimiento depends on its wording: we check it.

We tell you the price once we’ve read your letter, before we do anything.

10 working days, usually

Requerimiento: the tax office asks for documents

  1. 1The kind of letter: a requerimiento.
  2. 2The tax and the year it is about.
  3. 3What you must send: the list that follows.
  4. 4Your deadline, in working days, from the day after notification.
  5. 5The warning: not answering is an offence (Ley General Tributaria, art. 203).
What it is
A formal request from the Agencia Tributaria to explain or prove something about a return (often a Modelo 210), or to file one it believes is missing. It often opens a check: a verificación de datos or a comprobación limitada.
What it asks
What the letter lists: the IBI receipt, the deeds, the rental contracts, the invoices for the expenses you deducted, a certificate of tax residence, an explanation, or the missing return.
Your deadline
At least 10 working days, the number the letter gives, from the day after you received it. Saturdays, Sundays and Spanish public holidays don’t count, and a deadline falling on one moves to the next working day.
If you do nothing
Ignoring a requerimiento is an offence: a fixed fine of €150 the first time, €300 the second, €600 the third. And the tax office carries on with what it has: usually a propuesta de liquidación.
What to do now
Note the deadline and the reference (Referencia or Expediente). Gather what it lists and send it through the Agencia Tributaria’s Sede: the CSV printed at the foot of the first page is enough to answer online. Keep the receipt (justificante).

We tell you the price once we’ve read your letter, before we do anything.

10 to 15 days to object

Propuesta de liquidación: the tax office proposes a new figure

  1. 1The kind of letter: a proposal, which opens your time to object (trámite de alegaciones).
  2. 2The procedure: a limited check of your return.
  3. 3The reasons: the part to check first.
  4. 4The tax proposed, and the interest added to it.
  5. 5Your deadline to object.
What it is
The result of a check: the Agencia Tributaria believes your return (or a missing one) shows too little tax, and tells you the figure it intends to assess, with its reasons. It is a draft: nothing to pay yet.
What it asks
Your alegaciones: your arguments and documents, if you disagree. If you agree, you may let the deadline pass.
Your deadline
The 10 to 15 working days the letter sets (10 in a verificación de datos), from the day after you received it.
If you do nothing
The proposal becomes a liquidación provisional, with late-payment interest, and a penalty procedure may follow.
What to do now
Read the reasons (motivación) and check every figure: the cadastral value, each owner’s share, the days let, the country of residence and its tax rate. If something is wrong, answer before the deadline with your documents, through the Sede with the CSV or the reference.

We tell you the price once we’ve read your letter, before we do anything.

Pay by the 20th or the 5th

Liquidación provisional: an assessment to pay

  1. 1The kind of letter: a decision with an assessment.
  2. 2The amount: the tax and the interest.
  3. 3The payment document: what to pay, and how.
  4. 4How to challenge it, and in how long.
What it is
The decision that ends the check: the Agencia Tributaria assesses the tax it says you owe, with late-payment interest. Unlike the proposal, it must be paid.
What it asks
Payment within the voluntary period, with the payment document it comes with or online; or an appeal, if you disagree.
Your deadline
Received between the 1st and the 15th of a month: pay by the 20th of the next month. Received from the 16th: by the 5th of the month after. To appeal: 1 month from the day after you received it (recurso de reposición, or reclamación económico-administrativa).
If you do nothing
Once the period is over, the debt goes to enforcement: a surcharge of 5% to 20%, then a providencia de apremio. A penalty procedure may follow.
What to do now
Decide: pay, or appeal. Appealing doesn’t stop the payment unless you ask for a suspension with a guarantee, or show an obvious error; paying doesn’t stop you appealing.

We tell you the price once we’ve read your letter, before we do anything.

15 days to answer

Procedimiento sancionador: the tax office proposes a penalty

  1. 1The kind of letter: the start of a penalty procedure, with the proposed fine.
  2. 2The offence charged: here, tax left unpaid.
  3. 3The fine proposed.
  4. 4The reductions you can earn.
  5. 5Your deadline to answer.
What it is
The start of a penalty procedure, often after a liquidación: the tax office charges an offence (usually tax left unpaid) and, often in the same letter, proposes the fine.
What it asks
Your alegaciones if you disagree, or your agreement (conformidad).
Your deadline
15 working days from the day after you received it. The procedure must end within 6 months, or it lapses.
If you do nothing
The fine is imposed as proposed. Tax left unpaid costs a fine of at least 50% of it.
What to do now
Accepting the assessment behind it (conformidad) cuts the fine by 30%; paying the rest on time without appealing cuts it by a further 40%. If the liquidación behind it is wrong, the fine falls with it: check both.

We tell you the price once we’ve read your letter, before we do anything.

Pay by the 20th or the 5th

Providencia de apremio: an unpaid debt, enforced

  1. 1The kind of letter: enforcement.
  2. 2The debt left unpaid.
  3. 3The surcharge: 10% if you pay by the deadline, 20% after.
  4. 4Your deadline to pay.
  5. 5The warning: your assets will be seized.
What it is
A debt was not paid in time (a liquidación, a fine, a return filed without payment): the Agencia Tributaria starts enforcement and adds a surcharge.
What it asks
Payment of the debt and the surcharge.
Your deadline
Received between the 1st and the 15th of a month: pay by the 20th of that month. Received from the 16th: by the 5th of the next month.
If you do nothing
The tax office seizes your assets (embargo), and the surcharge rises to 20%, plus interest.
What to do now
Pay by the deadline: the surcharge stays at 10%, with no interest. It can only be challenged on a few grounds: the debt was paid or is time-barred, a deferral was asked for in time, the assessment was never notified or was annulled, or the letter misidentifies you or the debt.

We tell you the price once we’ve read your letter, before we do anything.

DEHú: where your notifications arrive

Since 2021, every notification of the Agencia Tributaria also lands in the DEHú (Dirección Electrónica Habilitada única), even those sent by post. Here is how to read them, and when they count.

What the DEHú is

The Spanish administration’s single online mailbox for notifications. Nothing to sign up for: what the Agencia Tributaria sends you is there, and also in its own Sede electrónica (“My notifications”). Opened in either, the first opening counts.

How to open it

Sign in with Cl@ve (Cl@ve Móvil or Permanente), a digital certificate or eIDAS from another EU country. With an NIE, register for Cl@ve with an invitation letter sent to your tax address, or in person at a tax office; a Spanish consulate can get you the certificate. A representative with your power of attorney can read them for you.

The 10-day rule

If you chose electronic notifications, one left unopened for 10 calendar days counts as rejected: it is then served, and the procedure goes on. Private individuals choose: if you never opted in, your letters still come by post.

By post, then in the BOE

On paper, the letter goes to your tax address (domicilio fiscal) or your representative’s. After two failed deliveries, a notice appears in the Boletín Oficial del Estado: you then have 15 calendar days to collect the letter, after which it counts as delivered. Keep your address up to date with the Agencia Tributaria.

Is it genuine?

Every letter carries a CSV, a 16-character code at the foot of its first page: typed into the Agencia Tributaria’s Sede, it brings up the original. Fake e-mails and texts are common: the Agencia Tributaria never attaches files, never asks for card details and never refunds to a card.

How deadlines are counted

From the day after the letter is delivered or opened. Days are working days: Saturdays, Sundays and Spanish public holidays don’t count. A deadline in months ends on the same date as the delivery, that many months later. A deadline falling on a non-working day moves to the next working day.

Questions about tax letters

Not sure what your letter asks? Write to us: we read it with you.

Write to us
  • What is the DEHú?

    The Dirección Electrónica Habilitada única, the Spanish administration’s online mailbox for notifications. Since 2021, every notification of the Agencia Tributaria also goes there, even those sent by post. You open it with Cl@ve, a digital certificate or eIDAS.

  • Do I have to check the DEHú?

    Only if you chose electronic notifications: then one left unopened for 10 calendar days counts as rejected and the procedure goes on. If you didn’t, the letters come by post. You can read them in the DEHú sooner, but opening one there counts as receiving it: its deadline starts then.

  • How long do I have to answer?

    The letter says. A requerimiento gives at least 10 working days, a propuesta de liquidación 10 to 15, a penalty proposal 15, an appeal 1 month. They run from the day after delivery; Saturdays, Sundays and Spanish holidays don’t count.

  • What if I ignore the letter?

    The procedure goes on without you. An unanswered requerimiento costs a fine from €150, a liquidación unpaid goes to enforcement with a surcharge of up to 20%, and in the end the tax office seizes.

  • How do I know a letter or an e-mail is genuine?

    Type its CSV, the 16-character code at the foot of the first page, into the Agencia Tributaria’s Sede: it brings up the original. The notice e-mails come from AgenciaTributaria@correo.aeat.es, carry no attachment and never ask for bank details.

  • Can you answer it for me?

    Yes. Leave your details below: we read the letter with you, tell you what it means and what it costs to answer, and, with your authorisation, answer the Agencia Tributaria by its deadline.

Every letter100% online

Your letter, answered

Here is what we do with it:

  • We read your letter and explain it in your language.
  • We tell you what it asks and what it costs to answer.
  • With your authorisation, we answer the Agencia Tributaria by the deadline.
  • We file the missing returns, and tell you what to pay and by when.

We tell you the price once we’ve read your letter, before we do anything.

Leave your details and we’ll get back to you to get started.

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A question first? Write to us at contact@casitatax.com.