Can you help me if I haven't filed anything for years?

A more common situation than it seems

Many non-resident owners are unaware that they must declare an imputed income for their property in Spain even if they do not rent it out, or that rental income must be declared here. It is common for several years to pass without filing anything until a notification arrives or they decide to sell.

What the Tax Agency can claim

The statute of limitations for tax obligations in Spain is four years from the end of the voluntary filing period. Beyond that period, the Tax Agency cannot demand the tax, but it can review the last four non-prescribed tax years.

Voluntary regularisation

Filing past-due returns before receiving a formal notice from the Tax Agency is always the best option. Voluntary regularisation avoids tax infringement penalties; only late-filing surcharges apply, which increase with time but are much lower than formal penalties.

What we do in these cases

1. We review your tax situation: which years are not prescribed, which properties you own and whether there were rentals.
2. We calculate the pending tax liability for each year under Form 210.
3. We prepare and submit the overdue returns.
4. If you have received a notification, we respond within the established deadline with the appropriate pleadings or documentation.