Service Level Agreement (SLA)

This Service Level Agreement (SLA) details our delivery commitments for the Easy210Spain Modelo 210 IRNR filing service. It complements (and does not override) the Terms of Service and the Professional Engagement Letter you sign at the start of the service.

1. What "3business days" means

• Business days: Monday to Friday (CET, Europe/Madrid time zone). The clock starts on the next business day after the conditions below are met.
• Business hours (used elsewhere on this page for replies and acknowledgements): Monday to Friday, 09:00 to 18:00 (CET, Europe/Madrid time zone).
• Excluded: Spanish national holidays, local Alicante holidays (Hogueras de San Juan in Alicante province 25-29 June), and the announced annual summer break (usually last week of August — communicated in advance).
• Counting starts when both: (a) Stripe confirms payment received, and (b) all required documents are uploaded by you (IBI receipt + purchase deed + rental contract if applicable).
• Counting pauses when we request additional information or clarification from you. The counter resumes when you respond.

2. Response times by query type

3. Quality standards

Every Modelo 210 we file is subject to the following quality standards before submission to AEAT:

• Personal review by a qualified lawyer (Juan Bertomeu Vallés, ICALI member #4643, or another duly qualified lawyer authorized within the future SLP).
• Cross-check against your original documents (IBI, purchase deed) before any data is included in the filing.
• Cadastral data verification against the official Spanish Catastro electronic headquarters.
• Tax calculation verification following the current AEAT criteria and applicable case law.
• Electronic signaturewith the lawyer's qualified certificate (FNMT-RCM or ACA).
• Telematic submission as AEAT Colaborador Social.
• Immutable audit trail of every decision step preserved for 6 years (GDPR + Spanish tax law).

4. Communications and notifications

We notify you proactively at each of the following milestones:

• Payment received + filing initiated
• Documents reviewed (if any clarification needed, we contact you)
• Filing submitted to AEAT — with the official receipt attached
• Any unexpected delay — proactive communication with a realistic revised timeline
• Annual reminders for next year's filing (if you opt-in to renewals)

5. What happens if we miss the 3-day SLA

We commit to the 3 business days SLA as our standard service level. If we exceed this timeline for reasons attributable to us (and not to: (a) you not providing required information; or (b) force majeure / AEAT system outages):

• We will proactively communicate the delay and a realistic revised timeline.
• If the delay exceeds 5 business days due to our fault, you may request a 25% discount on the service fee, applied as refund.
• If the delay exceeds 10 business days due to our fault, you may request full refund + we still complete the filing at no further cost (your tax obligation to AEAT still stands — this affects only our service fee).

These remedies are without prejudice to any other right you may have under Spanish consumer law or under the Professional Engagement Letter.

6. What is outside our reasonable control

The following circumstances may legitimately delay or affect service delivery and are NOT subject to the SLA remedies of section 5:

• AEAT system outages or maintenance windows (notified by AEAT on their website)
• Spanish national or local holidays
• You providing incomplete or unclear documentation
• Discrepancies in your data that require additional clarification or third-party verification (e.g., Catastro lookup yielding inconsistent results)
• Force majeure (natural disasters, internet outages, etc.)
• Cases that fall outside the standard productized scope and require referral to Expat Abogados (parent law firm)

7. AEAT processing timing

Once we submit your Modelo 210 to AEAT, AEAT issues the official receipt (justificante de presentación) electronically and immediately. We forward it to you the same day.

Any subsequent AEAT communication (requests for additional information, sanctions proposals, etc.) is independent from our SLA — we cannot guarantee AEAT's response times. We do commit to inform you within 24 business hours of receiving any AEAT communication relating to your filing, and to discuss the next steps with you.

8. Filing deadlines (your statutory deadlines, not ours)

Modelo 210 filings have legal deadlines set by law and by AEAT, not by us. Those deadlines changed in 2026, and the change depends on the year the income belongs to — what the law calls the accrual year. Both the old dates and the new dates are currently true, for different years. Read the table by the year your income belongs to, not by the year you are filing in.

Transition exception, 2026 rental income filed quarter by quarter. Income accrued between April and September 2026 keeps the old windows: the first twenty days of July 2026 and of October 2026. Income accrued in the last quarter of 2026 already moves to the new regime and goes in April 2027. Income accrued in the first quarter of 2026 had its ordinary window back in April 2026, before this Order existed — if that applies to you and you have not filed, get advice before doing anything.

Quarterly rental filings disappear — from the fourth quarter of 2026 onwards. Grouped annual filings for 2026, and separate filings for income accrued from October 2026, share a single window: the first twenty days of April of the following year. Separate filings for income accrued up to September 2026 keep the old quarterly windows, as the transition note above explains.

Capital gains on a property sale: a 3-month filing window that opens once 1 month has passed from the sale date. Order HAC/623/2026 does not affect the sale filing or the 3% withholding.

The one question that protects you: if anyone quotes you a Modelo 210 deadline, ask which accrual year they mean. January is still a true answer for some 2025 situations; for 2026 onwards it is the old map.

The tax itself did not change with this Order. The Order also changes the content of the form, including a new breakdown of deductible expenses, but those changes only apply to returns filed from 1 January 2027.

We send you deadline reminders if you have opted into our annual renewal feature, but you remain responsible for filing within the deadlines set by AEAT. Late filings may incur surcharges and interest charges directly imposed by AEAT — we are not responsible for these where the delay is not attributable to us.