The short answer: if you own a Spanish property that you use yourself or keep empty, your Modelo 210 for 2025 must be filed by 31 December 2026 (23 December if you pay by direct debit). From tax year 2026, the window moves to 1 April – 31 December of the following year. Rental income is now declared once a year, in April from tax year 2026.
Spain’s Tax Agency has reorganised the filing calendar for non-resident income tax. The aim is simple: fewer returns and one predictable season. But it also means that guides written a couple of years ago, with quarterly rental returns and a single 31 December deadline, are now partly wrong. This is the calendar that applies today.
The full Modelo 210 calendar
| What you declare | Tax year 2025 | Tax year 2026 onwards |
|---|---|---|
| Imputed income (own use or empty) | 1 January – 31 December 2026 | 1 April – 31 December of the following year |
| Rental income, one annual return | 1–20 January 2026 | 1–20 April of the following year |
| Rental income, one return per rental | First 20 days of April, July, October and January | Quarterly until September 2026; from October 2026, 1–20 April of the following year |
| Gain on a sale | Within the 3 months that follow the first month after the sale | |
| Zero-tax return | 1–20 January of the following year | |
| Refund return | From 1 February of the following year, within 4 years | |
Imputed income: property for your own use
If your Spanish home is not rented out, Spain still taxes an imputed income: a notional income of 1.1% or 2% of the property’s cadastral value (the value on your IBI bill). You pay 19% of that amount if you live in the EU, Iceland, Norway or Liechtenstein, and 24% if you live anywhere else, including the UK, Switzerland and the USA.
- Tax year 2025: file at any time during 2026, at the latest on 31 December 2026.
- Tax year 2026 onwards: the window opens on 1 April and closes on 31 December of the following year. So the 2026 return can be filed from 1 April 2027.
Each co-owner files their own return for their share. A couple owning a flat 50/50 files two returns every year.
Example
A flat with a cadastral value of €80,000 (revised after 2012, so 1.1% applies), owned 50/50 by a couple living in the Netherlands and used only for holidays in 2025: each owner declares €440 of imputed income and pays €83.60. If they lived in the UK, each would pay €105.60.
Rental income: one return a year
Since tax year 2024, you can group all the rental income of a property into a single annual return. For 2024 and 2025 that return is filed from 1 to 20 January of the following year. From tax year 2026, it moves to 1 to 20 April of the following year.
You can still file one return for each rental income (for example, one per tenancy). Those returns are quarterly until September 2026. For income from October 2026 onwards, they are also filed from 1 to 20 April of the following year.
Remember two things that have not changed:
- If you live in the EU or the EEA, you can deduct the expenses of the property (IBI, community fees, insurance, repairs, interest, supplies and depreciation) and pay 19% on the net amount. Anywhere else, you pay 24% on the gross rent.
- For the days the property is not rented, you still declare imputed income.
Selling a property
When a non-resident sells, the buyer withholds 3% of the price and pays it to the Tax Agency with Modelo 211. The seller then files Modelo 210 to declare the gain, which is taxed at 19% for every non-resident. The window opens one month after the sale and lasts three months. If the 3% withheld is more than the tax due, you claim back the difference.
Zero-tax and refund returns
Some returns have their own dates. A return with zero tax to pay (for example, rental income fully offset by expenses) is filed from 1 to 20 January of the following year. A return that asks for a refund can be filed from 1 February of the following year, within four years.
What happens if you file late
If you file late on your own initiative, Spain applies a surcharge of 1% plus 1% for each full month of delay. After 12 months it becomes 15% plus late-payment interest. If the Tax Agency detects the missing return first, the penalty usually starts at 50% of the tax due. Unfiled years can be claimed for four years, and they often surface when you sell, because the buyer’s notary and your tax history are checked.
What to do now
- Before 31 December 2026: file the 2025 imputed income return for every property and every co-owner (by 23 December if you want to pay by direct debit).
- If you rented in 2026: keep invoices and receipts for the whole year. The annual return is filed from 1 to 20 April 2027.
- If you missed previous years: file them voluntarily now. The surcharge is much lower than a penalty.
We can file it for you
A dedicated specialist calculates your Modelo 210, sends you the figure for approval and files it before the deadline. €70 + VAT per return. See the Modelo 210 service or estimate your tax with our calculator.
Frequently asked questions
Sources: Agencia Tributaria · Modelo 210: deadlines, Agencia Tributaria · Imputed income from urban property, Agencia Tributaria · Income from real estate. Last reviewed: 22 October 2026. This guide is general information, not advice for your specific case.