When Is the Modelo 210 Deadline in 2026? The Correct Calendar for Each Type of Income

So, the short answer first. Spain has rewritten the filing deadlines for the Modelo 210, the return every non-resident property owner files. For income from 2026 onwards, the imputed income window opens on 1 April of the following year instead of 1 January, and rental income moves to one single April window. Income from 2025 keeps the old dates for the imputed return; 2025 rental income is a murkier case I cover below.

That is the whole change in three sentences. The rest is detail, and the detail is where people will get caught, so let me walk you through it properly.

My name is Daniel Bertomeu. I am the tax advisor at our family firm on the Costa Blanca. My father Juan is the lawyer, in practice since 1991, and between our offices in Moraira and Dénia we file a great many Modelo 210 returns every year for British, German, Dutch and Belgian owners. When the rules of that form change, it lands on my desk before breakfast.

And they have changed. On 23 June 2026 the state gazette published Order HAC/623/2026, in force the next day. The reference is BOE-A-2026-13573, in case you enjoy reading tax law on your terrace. Most people do not, which is why I have done it for you.

[VIDEO PLACEHOLDER: short explainer on the new Modelo 210 deadlines]

What actually changed

Two things, in plain words.

First, imputed income. That is the small annual return you file simply for owning a Spanish property you keep for your own use. Under the old rules you could file it any time during the following calendar year, 1 January to 31 December. Under the new rules the window opens on 1 April and still closes on 31 December. Three months shorter at the front, same deadline at the back. If you pay by direct debit, that option runs from 1 April to 23 December of that same filing year.

Second, rental income, and this is the bigger one. Until now, if you let your property and had tax to pay, you filed quarter by quarter, or you grouped the whole year and filed in the first twenty days of January. From income accrued in 2026 onwards, both roads lead to the same place: the first twenty days of April of the year after. The quarterly option for rental income with tax to pay simply disappears. Direct debit for those returns runs from 1 to 15 April.

Now, a question I have already heard across the desk. But I filed my imputed return in January this year, did I do something wrong? Well, no. That was income from 2025, and 2025 income lives entirely under the old rules. You were early, not wrong.

The three baskets

Everything about this change becomes easy if you sort your situation into one of three baskets by the year the income belongs to, what the law calls the accrual year.

The transition exception matters if you declare rental income quarter by quarter. Income accrued between April and September 2026 keeps the old windows, the first twenty days of July and October 2026. Income from the last quarter of 2026 already moves to the new regime and goes in April 2027. If you filed quarterly, income from 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.

A worked example. Say your Jávea apartment earns 6,000 euros in August 2026 and another 4,000 euros over Christmas, and you declare without grouping. The 6,000 goes in the old October 2026 window. The 4,000 waits for April 2027. Same house, same keys, 10,000 euros across one year, two different regimes. This is the sort of year where a diary beats a memory.

And rental income from 2025? Honestly, the Order does not say. Read literally, it only switches the new regime on for income accrued from 2026, which by implication leaves 2025 rental income under the old rules and their January 2026 grouped deadline, a window that has already closed. If that sentence just made your stomach drop, do not file anything in a panic. That situation needs a professional looking at your specific numbers first.

Why the internet still says January

Here is the part I find genuinely remarkable, and I say it with some sympathy for whoever maintains these pages. As I write this in mid July 2026, the only official tax agency page reflecting the new deadlines is the specific note on the Modelo 210, updated on 2 July. The Taxpayer's Calendar for 2026 still shows the old dates. The general page on how to file and pay the 210 was refreshed on 3 July, one day after that note, and still shows the old imputed income window. The practical manual for non-residents, last touched in March, does too.

None of this is a scandal. A change of this size takes time to ripple through a website that large. But it does mean there is a lot of confidently outdated information in circulation right now, some of it on official pages.

So here is the one question that protects you. If anyone tells you a Modelo 210 deadline, ask them which accrual year they mean. January is still a true answer for some 2025 situations. For 2026 onwards, it is the old map. We work from the gazette text and from the tax agency's specific note on the 210, and when a summary somewhere disagrees with the gazette, the gazette wins.

What has not changed

The tax itself is untouched. EU and EEA residents still pay 19 percent on net rental income with deductible expenses, and everyone else, which includes British owners, pays 24 percent on gross. The imputed income calculation is the same. And if you are selling, nothing here affects the sale filing or the 3 percent withholding; our three percent withholding explainer covers how that side works.

One housekeeping note for the future. The same Order also changes the content of the form itself, including a new breakdown of deductible expenses, but those changes only apply to returns filed from 1 January 2027. Nothing to do about that today.

What this means for you, practically

If your only Spanish filing is the imputed return on a home you use yourself, life is calm. Your 2025 return can be filed any time this year. Your 2026 return cannot be filed before 1 April 2027, so the honest advice is a diary note and a quiet spring. If you are not sure which filings apply to you at all, the Modelo 210 finder will tell you in a couple of minutes.

For the simple single-owner imputed case, our own online tier, Easy210, is built for exactly that and opens later this year. For rental income, several owners on one deed, missed years, or a sale, those cases deserve a person, and that is what our non-resident tax service is for. A straightforward imputed filing with us is 120 euros plus VAT, and rental filings start from 250 euros plus VAT.

And if you want the whole picture of this tax, not just the deadlines, the full Modelo 210 guide walks through it end to end.

The truth is, this change is good news dressed up as confusion. One clean April window is easier to remember than four quarterly ones. The only dangerous year is this one, the year of the switch, when old dates and new dates are both true depending on which year your income belongs to. Now you know which is which.

Daniel Bertomeu, tax advisor, AEDAF #06838. I write the tax side of this site. The legal pages are written and reviewed by my father, Juan Antonio Bertomeu Vallés, abogado, ICALI #4643, in practice on the Costa Blanca since 1991. This is general orientation on a rule change, not tax advice for your specific situation, and deadlines should always be confirmed against the official sources before you file.

This article is general information, not legal or tax advice, and does not create a lawyer–client relationship. Confirm your specific situation with a qualified adviser before acting.