Requerimiento from Hacienda in English: The Tax Office Asks for Documents

A requerimiento is a formal request from the Agencia Tributaria to send information or documents. It often opens a check of a return you filed — for foreigners typically the non-resident tax on a Spanish property (Modelo 210), rental income, a property sale and its 3% withholding, or income the tax office learned about from a bank or another country.

What the letter tells you

• The tax and the year concerned, and the procedure it opens.
• The documents or explanations asked for — contracts, invoices, a certificate of tax residence.
• The period to answer — at least 10 business days, counted from the day after the notification (Saturdays, Sundays and holidays do not count).
• How to answer — online or at a tax office.

How to answer

1. Collect exactly what is asked; keep copies.
2. Answer through the tax office's online office (sede electrónica, the procedure for answering requerimientos) with a digital certificate or Cl@ve — or through a representative in Spain — quoting the reference of the letter.
3. If you need more time, ask before the period ends; an extension is not automatic.

If you do not answer

Ignoring a requerimiento is a tax offence with its own penalty, and the check goes on without your documents — the next letter is usually a draft assessment (propuesta de liquidación) based on what the tax office has, which you can still object to in a short period. An unpaid assessment later becomes a providencia de apremio.

The answer you send shapes the result. A tax lawyer or adviser can prepare it, especially when the request is about several years or income abroad.