Non-Resident in Spain? Here’s What Happens If You Don’t Declare
Penalties, surcharges, and interest for non-residents who fail to file in Spain—plus how to fix it fast with a lawyer in Spain.
Jacob Salama
8/29/20251 min read
Missing a Spanish tax filing as a non-resident can be costly—but it’s fixable if you act quickly. This practical guide explains the usual surcharges, interest, and penalties for non-residents and how a tax lawyer in Spain can help you regularise your situation.
The three buckets of cost
Tax due you should have paid.
Interest accruing from the day after the due date.
Surcharges/penalties depending on whether you corrected voluntarily or the Tax Agency contacted you first.
Voluntary correction beats enforcement
If you file before the Tax Agency initiates an audit/notice, the system usually applies reduced surcharges instead of full penalties. Acting early matters. Once there’s an official request, penalties tend to be higher and reductions shrink.
Typical non-resident problem areas
Form 210 (NRIT) not filed: For rental income, deemed income on empty property, or capital gains.
Late VAT or registration errors: For non-resident businesses operating in Spain.
Withholding failures: Payers who didn’t withhold properly may face separate assessments.
Municipal taxes (plusvalía) missed: When selling or receiving property by gift/inheritance.
Information gaps: Missing IDs (NIE/NIF) or failing to keep address details updated can cause notices you never see—never ignore your contact details.
How to make it right
File the missing returns promptly (even with estimates, then amend).
Pay tax and interest.
Ask for reductions available for prompt payment and cooperation.
Consider instalments if cash-flow is tight—better than waiting and compounding penalties.
Risk reduction going forward
Quarterly reminders for Form 210 on rentals.
Calendar for 3% sale refunds on property disposals.
Annual residency review so you don’t drift into Spanish residency unintentionally.
Proper invoicing and VAT registration if you trade in Spain.
A tax lawyer in Spain can quantify exposure, prepare corrective filings for non residents, and negotiate reductions. Need help now? Book: https://calendar.app.google/JVoXFG8h3eiu1eGu5