Late Filing of Form 210 in Spain: How to Regularize

If you are a tax non-resident in Spain and you own a rented property (or have obtained income subject to IRNR) and you have not filed Form 210 on time, it does not mean there is no solution.

The important thing is to act with professional criteria and regularize in an orderly manner.

In this guide, we explain:

• what it implies to be out of term,
• which steps should be followed,
• which mistakes you should avoid,
• what documentation to prepare,
• and how to approach regularization with total security.

What does "Late Filing" Mean for Form 210?

It means that the tax return was not submitted within the corresponding period for the income being declared. In our section on Form 210, we detail the standard deadlines.

This can occur for many reasons:

• lack of awareness of the obligation
• change in tax residency
• rentals managed by third parties without sufficient tax control
• multiple co-owners and lack of coordination
• errors in previous periods

What Should You Do if You Missed a Form 210 Filing?

1) Identify exactly which periods are missing

Before submitting anything, it is advisable to review:

• since when the rental (or income) has existed
• which periods have been filed
• which periods are missing
• if there are returns filed with errors

2) Review property and tax ID documentation

It is critical to confirm:

• ownership percentage for each holder
• property status during the periods
• valid rental contracts
• gross income actually received
• allowable expenses and justifications (check our guide on IRNR deductible expenses)

3) Recalculate correctly (avoid estimates)

One of the most frequent errors is filing in a hurry with incomplete calculations.

You should review in detail:

• gross income attributable to each owner
• deductible expenses (where applicable)
• depreciation (amortización) if supported by deeds
• correct periodization

4) Submit the regularization in an orderly sequence

When multiple periods are missing, it is advisable to follow a clear strategy:

• order periods chronologically
• avoid duplications
• document the criteria used
• keep proof of submission and payment

Common Pitfalls when Regularizing Form 210

• Filing without reviewing all periods: Sometimes only the last one is filed while previous ones remain outstanding.
• Declaring global amounts: A very common mistake when there are multiple owners; each needs a separate return.
• Applying expenses without invoices: This can lead to significant problems during a Tax Agency audit.
• Inaccurate Depreciation: This is the error with the highest economic impact on non-resident returns.
• Lack of documentary control: Without an organized file, it's easy to repeat previous mistakes.

Documentation to Prepare for Regularization

To ensure a defensible regularization, you should gather:

• Property Title Deeds (Escritura de compra)
• Ownership percentages of all holders
• Rental contracts
• Detailed records of income received
• Expense receipts (IBI, community fees, insurance, etc.)
• Bank statements for rent and expense payments
• Tax Identification data (NIE) of the non-resident
• Previous Form 210 submissions (if any)

Cases Requiring Extra Care

1) Multiple Non-Resident Owners

Each individual owner must review their share and periods independently.

2) Recent Change in Tax Residency

It is vital to define exactly from which date the obligation as a non-resident started.

3) Irregular Rental Periods

For example: vacant months, tenant changes, or partial rent payments.

4) Subsequent Sale of the Property

If you have sold or are planning to sell, you must review the global tax impact to avoid chained errors. Our due diligence property report can be essential in these scenarios.

Can I Regularize if Several Years are Missing?

In most cases, yes. The key is not to mix periods, avoid improvised calculations, and thoroughly review documentation before filing.

👉 A well-planned regularization usually saves time, mistakes, and costs compared to filing "blindly."

Practical Advice

Before filing, prepare a control sheet detailing:

• Property ID
• Title holder name
• Ownership percentage
• Tax periods
• Status (Filed / Pending / Reviewed)

This is especially useful if you have multiple properties or co-owners.

Frequently Asked Questions (FAQ)

Can I still file if the deadline has passed?

Yes. Voluntary regularization is possible and usually helps avoid higher penalties from a formal Tax Agency notification.

What if there are multiple owners?

Each non-resident holder must file their own Form 210 return based on their ownership percentage.

Can I regularize several periods at once?

Each quarter/year needs its own submission, but we recommend preparing the whole batch together to ensure consistency.

Should I file even if I don't have all the invoices yet?

It is prudent to gather essential documentation first. Filing without proper support documents often leads to costly errors later.

Legal Disclaimer: Information content of a general nature. Specific application of IRNR/Form 210 requires reviewing case documentation and current regulations at the time of filing.