Received a letter from the Spanish tax agency? What to do

Common types of letters

Letter	What it means	What to do
Requerimiento (request)	The agency asks for documents or a missing return	Provide what is asked within the deadline
Propuesta de liquidación (proposal)	The agency proposes additional tax	Review it and file allegations if you disagree
Liquidación (assessment)	Final decision with an amount to pay	Pay or appeal; payment deadlines apply
Sanción (penalty)	Penalty proceedings	Allegations; reductions for agreement and prompt payment
Providencia de apremio	Enforcement for unpaid debt, with surcharges	Pay quickly or act to suspend

Typical reasons for foreign owners

• Missing modelo 210 for imputed or rental income.
• Capital gain not declared after a sale.
• Rental income reported by platforms but not declared.
• Differences between declared values and reference values.
• Missing modelo 720 or wealth tax return for residents.

How to respond

Read the deadline first. Gather the documents, check whether the agency is right, and answer in writing through the electronic office. If the claim is correct, regularising quickly reduces penalties. If not, file allegations with evidence.

Appeals

Final decisions can be challenged with a recurso de reposición before the same office or a reclamación before the economic-administrative tribunal, usually within one month. See our tax inspection and appeals service.

If you live abroad

Appoint a tax representative to receive letters, and keep your filing calendar in order. See the modelo 210 and the tax calendar.

An illustrative example

Based on situations we commonly see; not a specific client. A Belgian owner received a proposal for four years of rental income reported by a platform. We showed that part of the income belonged to his sister as co-owner and that expenses were deductible; the final assessment was a third of the proposal.

How Castell.tax can help

We answer letters, requests and inspections from the Spanish tax agency on behalf of foreign taxpayers, regularise past years and file appeals when the agency is wrong. As your tax representative we also receive notices so that no deadline is missed. See our inspections and appeals service and tax representative service, or send us the letter you received.

This page is published by Castell.tax, the tax practice of Castell.law in Palma de Mallorca. It is general information; tax rules and rates change, so check your case with us before filing.