New Modelo 210 Filing Deadlines: 2026 Rental Income Moves to April 2027

If you rent out Spanish property as a non-resident, the Modelo 210 filing deadlines you have memorised have just changed. Order HAC/623/2026, published in Spain’s Official State Gazette (BOE) on 23 June 2026, moves the filing window for rental income with tax due to 1–20 April of the following year — and the change already reaches part of your 2026 income. Here is exactly what moves, what stays, and what to do before each cut-off.

Last reviewed: 8 July 2026.

When do I now file Modelo 210 for rental income?

Rental income with tax due is now filed in the first 20 calendar days of April of the year after the income was earned — whether you declare each rent separately or group the whole year. For 2026 rental income that means 1–20 April 2027, with direct debit available from 1 to 15 April 2027.

The legal basis is the new Article 5 of Order EHA/3316/2010, rewritten by Order HAC/623/2026. It replaces, for landlords, both the January window that Order HFP/1338/2023 created for annually grouped rents (income from 2024 onwards) and — from the fourth quarter of 2026 — the old quarterly windows for rents declared one by one. The rest of the calendar is best seen side by side:

Source: new Articles 5 and 13.6 of Order EHA/3316/2010 and Annex II of Order EHA/1658/2009, as amended by Order HAC/623/2026; AEAT (Agencia Estatal de Administración Tributaria) notice of 2 July 2026.

Do the July and October 2026 quarterly deadlines still apply?

Yes. The AEAT notice confirms that rents accrued from April to September 2026 and declared separately keep their old quarterly windows: 1–20 July 2026 for the second quarter and 1–20 October 2026 for the third. The April window takes over only from the fourth quarter.

That transitional rule sits in the order’s final provision, and it matters this very month: if you collect rent and file quarter by quarter, your second-quarter return is due by Monday 20 July 2026. Nothing about that filing has moved.

The detail nobody mentions: zero-quota returns stay in January

The April window covers only returns with tax due. If you are resident in the EU, or in an EEA state with effective information exchange, and your deductible expenses — mortgage interest, IBI, community fees, repairs, under Article 24.6 of the Non-Resident Income Tax Act (TRLIRNR) — wipe out the taxable base, your zero-quota return keeps its old deadline: 1–20 January of the year after accrual. Refund claims also stay put, open from 1 February onwards.

So the same property can now run on three calendars depending on each year’s arithmetic: April if you owe, January if you break even, February onwards if you are owed money back. Counter-intuitively, owing one euro buys you three more months than owing nothing. Don’t set the calendar from memory; set it from the numbers — our guide to which rental expenses non-residents can deduct walks through that calculation, including the 19% rate on net income for EU/EEA residents and the 24% rate on gross income for everyone else (Article 25.1.a) TRLIRNR).

What changes in the form itself from January 2027

Every Modelo 210 filed on or after 1 January 2027 — whatever year the income belongs to — must use the redesigned form. Two changes matter for landlords. First, a new annex itemising, line by line, the deductible expenses of rented property. Second, new boxes stating the number of days the property was rented (or at your disposal) and your percentage of ownership.

Our reading — a professional expectation, not a published AEAT criterion — is that those boxes are built for cross-checking: the days each co-owner declares as rented and the days that should generate imputed income will now have to reconcile against a 365-day year. Two practical consequences follow. Keep a day count per property and per owner from 2026 onwards. And keep every 2026 expense invoice, because the first return filed on the new form will be the April 2027 filing for your 2026 rents, and the expense annex will ask for the detail.

Every January, a good share of the calls into our office in Jávea (Alicante) were owners chasing annual statements out of Airbnb and Booking.com in the week after Christmas. April solves that scramble — and creates a confusion we are already seeing on the Costa Blanca: April to June is also Spain’s Renta season for residents, so non-resident owners hear «tax campaign» everywhere and assume the noise is about them. It isn’t. Your return is the Modelo 210; the resident Renta campaign (Modelo 100) does not apply to you. If you would rather not track three calendars at all, our Digital Tax Mailbox handles recurring non-resident filings and AEAT notifications for you.

Mistakes we expect to see, and what they cost

Missing 20 October 2026 for third-quarter rent because «everything moved to April». Only Q4 onwards moved. Paying late without an AEAT demand triggers the surcharge of Article 27 of the General Tax Act (LGT): 1% plus 1% per complete month of delay — €2,000 paid five complete months late costs €120.00 extra — rising to 15% plus late-payment interest beyond twelve months.

Filing a zero-quota return in April 2027 «with everything else». Its deadline was 20 January 2027. There is no tax to surcharge, but a late nil return carries a fixed €100 penalty under Article 198.1 LGT (€200 if the AEAT has to demand it first).

Deducting 2026 expenses you cannot itemise. From April 2027 the deduction goes into the new breakdown annex. Every €100 of unsupported expense costs an EU/EEA landlord €19.00 in extra tax.

Assuming the imputed-income return now closes on 20 April. It doesn’t. For 2026 personal-use income the window runs from 1 April to 31 December 2027, with direct debit until 23 December 2027 — and this filing sits alongside, not instead of, the rental return if you both used and let the property. Our holiday-let compliance service exists precisely for that mixed scenario.

Frequently asked questions

When is the Modelo 210 deadline for 2026 rental income?

1 to 20 April 2027 if the return shows tax due — whether you group the whole year or declare rents separately from the fourth quarter of 2026 onwards. Direct debit closes on 15 April 2027. Rents from April to September 2026 declared separately keep the old windows: 20 July and 20 October 2026.

Is Modelo 210 for rental income still filed in January?

Only in limited cases. Zero-quota returns — where deductible expenses cancel out the tax — remain due 1–20 January of the following year. Income from before the transitional cut-offs also follows the old rules. Any 2026-or-later rental return with tax due now belongs to the 1–20 April window.

Has the deadline for imputed (personal-use) income changed too?

Partly. The window now opens on 1 April instead of 1 January, and still closes on 31 December of the year after accrual. For 2026 imputed income you file between 1 April and 31 December 2027. The 2025 imputed return is unaffected: any time during 2026. You can read more in our complete Form 210 guide.

Need help with the new Modelo 210 deadlines?

Our team at Lextax Consulting advises international clients across the Costa Blanca and the rest of Spain on exactly these matters, in English. Book a consultation through our booking page or write to us via our contact page.

This article is provided for general information only and does not constitute legal or tax advice. Spanish tax and immigration rules change frequently and their application depends on your personal circumstances. Before acting on anything you read here, seek personalised professional advice. Lextax Consulting SLP accepts no liability for decisions taken on the basis of this article. Information verified as of the «last reviewed» date shown above.

Sources: Order HAC/623/2026 · AEAT notice