Spain Explained

Have you received this letter?

Last updated on March 19th, 2020 at 10:32 am.

Who might receive a letter?

Since the end of 2011, the Spanish Tax Authority has sent out thousands of letters to resident and non-resident property owners. They have targeted those people who have not made a tax declaration during  2008, 2009, 2010, 2011 and 2012.

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The letter does not refer to the payment of IBI or council tax. The required declaration is for the imputed income tax of non-residents who don’t rent out their property and income tax for residents.

You can recognise the letter by its ‘Agencia Tributaria’ logo and bar code. It includes the property owner’s NIE number and begins with ‘De los datos que obran…’.

What it means

The letter explains that although you are registered as owning a property in Spain there is no record of you having made a resident or non-resident tax declaration. It informs you that you should put your tax affairs in order as soon as possible before a further investigation takes place.

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If you do receive one of these letters you should act immediately and contact a fiscal representative who can help. These letters are sent to the property owners’ address in Spain. If you are a non-resident you should make arrangements for someone to check post in your absence.

How we can help

If you have received a letter or are worried that you might do so, you can receive free, confidential advice from a native speaker of your own language by contacting us at Ábaco Advisers.

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Jacqueline Dempsey

26 October, 2019 6:17 am

Hello, I received a letter Friday morning about modelo 100 – 2015 I am going to the tax office on Monday morning to find out what I need to do. Any advice or should I get help with this? I am retired nurse who has a pension which is taxed at source in the UK I have 1 dependent who gets nothing.

Oscar Paoli

28 October, 2019 10:35 am

Hello Jacqueline,
We would recommend you are assisted by a professional tax adviser to assist you in the matter.
Should you need our assistance please do not hesitate to contact us at
With kind regards,
Ábaco Advisers


4 September, 2021 10:50 am

Hi. I’ve had a letter about my pension. So I took my fiscal and bank statements to the tax office. They said I didn’t declare 2256 euros. I get 185 pounds every month. Because I get it paid into an English account I didn’t know you had to declare it. Now I have a letter for 2017. I only had two payments this year. November and December. Do I only show these two payments. The thing is I’m moving back to uk end of October. I cannot get bank details for 2017 they are not in archive. So they have to send to my daughters house. Then she will send them to me. It will take two or three weeks. At the moment we don’t have an address in England as we cannot find a property. Can you help please.

Oscar Paoli

7 September, 2021 11:40 am

Hi Ian,

You should declare your world wide income in Spain as a Resident therefore if not declared you will need to accept the provisional liquidation given and then prepare complementary Tax declarations for the following years that this Pension was not declared. If you do not have bank statements then you will need your P 60’s or information form HMRC as to your income for the corresponding Tax years.

Hope this information is iseful.

For more information contact us at

With kind regards,

Ábaco Advisers