Modelo 210: the deadlines changed, and most owners have not noticed.
Order HAC/623/2026 of 12 June rewrote when non-residents file on Spanish property. Rental income moved from quarterly to annual grouping. Imputed income now opens on 1 April instead of 1 January. And the form itself gains new boxes from 2027. Here is exactly which deadline applies to you.
What is Modelo 210 and who has to file it?
Modelo 210 is the Spanish non-resident income tax return. Anyone who is not tax resident in Spain but owns property here must file it — whether the property is rented out or sits empty, because Spain taxes an imputed income on property held for personal use. It is filed per owner and per property, and it is due even in a year with no rent and no tenant.
Order HAC/623/2026, published in the Official Gazette on 23 June 2026, made three separate changes to this return. They take effect on three different dates, they apply differently depending on whether you group your income or file it separately, and the tax agency published a clarifying note in July precisely because the transitional rules are confusing.
This article works through them in the order that matters to an owner: what changed, which rule applies to your situation, and what the new form asks for that the old one did not.
The three changes.
Which deadline applies to you.
The transitional rules are the part that catches people out, because the new dates do not arrive all at once. This table follows the tax agency's own worked position.
| Your situation | Income year | Filing window |
|---|---|---|
| Empty property, own use (imputed income) | 2025 | 1 Jan – 31 Dec 2026 — unchanged |
| Empty property, own use (imputed income) | 2026 | 1 Apr – 31 Dec 2027 — new window |
| Rented, filing grouped for the year | 2026 | 1 – 20 April 2027 |
| Rented, filing separately, Apr–Jun 2026 | 2026 | First 20 days of July 2026 — unchanged |
| Rented, filing separately, Jul–Sep 2026 | 2026 | First 20 days of October 2026 — unchanged |
| Rented, filing separately, Oct–Dec 2026 | 2026 | 1 – 20 April 2027 — new window |
If you file separately, nothing changed for most of 2026.
An owner who declares each rental payment separately still had ordinary quarterly deadlines in July and October 2026 for the second and third quarters. Only the fourth quarter of 2026 moves to the new April window. Assuming the change applied from the start of the year is the fastest way to miss two filings.
Direct debit windows are narrower than filing windows and are easy to miss. For imputed income, payment can be domiciled from 1 April to 23 December of the year following accrual. For rental income, whether grouped or separate, from 1 to 15 April.
Two worked examples.
A German resident buys in Malaga on 1 April 2026
The flat is for personal use. Imputed income is declared for the proportional part of 2026 — nine months — on the new version of Modelo 210, in the window from 1 April to 31 December 2027. Nothing is due in January 2027, which is when the owner would previously have expected to file.
A Norwegian resident lets a villa in Alicante from July 2026
The owner elects to declare the whole year grouped. All 2026 rental income goes on one return, filed 1 to 20 April 2027, on the new form — which means completing the deductible expenses annex if expenses are being claimed.
Take the same Norwegian owner filing separately rather than grouped, and the year splits in two. July, August and September 2026 are declared on the old form in the first twenty days of October 2026. October, November and December 2026 are declared on the new form between 1 and 20 April 2027. One property, one year, two form versions and two deadlines — which is a strong practical argument for choosing to group.
What the new form asks for.
The content changes apply to every return filed from 1 January 2027, regardless of which year the income relates to. A late 2024 return submitted in 2027 uses the new form.
| New element | What it is for | Practical consequence |
|---|---|---|
| Deductible expenses annex | Itemised breakdown of expenses claimed against rental income | Claims must now be broken out, not stated as a single figure |
| Box: number of days | Days the property was at your disposal, or days it was let | Part-year ownership and mixed use become explicit |
| Box: ownership share | Your percentage of title in the property | Co-ownership is stated on the form rather than inferred |
| Dividend breakdown annex | Detail for dividend income, unrelated to property | Relevant to non-residents with Spanish shareholdings |
Read together, these boxes point in one direction: the return is becoming more granular and therefore easier to cross-check against the cadastre, the property register and the tax agency's own data. Approximations that survived on the old form are less likely to survive on this one.
The underlying tax, briefly.
None of the above changes what you owe — only when and how you declare it. The substantive rules are unchanged, and they are where the real money sits.
19%, expenses deductible
Rental income taxed at 19%, with mortgage interest, community fees, IBI, insurance, repairs, agent commission and depreciation deductible in proportion to the days let. The new annex is where these are itemised.
24%, on gross
Rental income taxed at 24% with no deduction for expenses. For a US, UK, Canadian or Australian owner the effective burden is far above the five-point rate gap, and the expenses annex is simply not available.
1.1% or 2% of the cadastral value, taxed at 19% or 24%.
The rate is 1.1% where the cadastral value was revised within the relevant recent period, and 2% otherwise — a difference that doubles the base, so it is worth checking which applies to your property rather than assuming. Apply the 19% or 24% rate to that figure and pro-rate for days owned and ownership share.
What tends to go wrong.
- One return for a jointly owned property. Each co-owner files their own, for their own share. A couple owning together files two returns, not one.
- Assuming the empty flat needs nothing. Imputed income is the single most commonly missed Spanish obligation among foreign owners, and it accumulates quietly for years.
- Deducting expenses from outside the EU. Not available. Returns claiming them are corrected, with interest.
- Using the wrong imputed rate. Applying 1.1% where 2% is due understates the base by half.
- Surfacing it all at sale. Unfiled years typically emerge when a sale requires a clean position, at the worst possible moment for negotiating leverage.
- Missing the direct debit window. Filing on 18 April and expecting to domicile the payment does not work; domiciliation closes on the 15th.
If several years are outstanding, the order of operations matters.
Voluntary regularisation before an enquiry carries materially lower surcharges than correction after one. We assess what is open, what is time-barred and what sequence produces the lowest total cost.
- IRNR
- Impuesto sobre la Renta de No Residentes — non-resident income tax.
- Devengo
- Accrual. The date the income arises, which determines which deadline rule applies.
- Renta imputada
- Imputed income. Notional income on property held for your own use. Income code 02.
- Rendimientos de inmuebles arrendados
- Income from let property. Income codes 01 and 35.
- Agrupacion
- Grouping. Declaring a period's income on one return rather than each payment separately.
- Valor catastral
- Cadastral value. The administrative value of the property, and the base for imputed income and IBI.
- Cuota de participacion
- Ownership share. A new box on the form, stating your percentage of title.
- Domiciliacion
- Direct debit of the payment, available only in a narrower window than the filing period.
- Modelo 211
- The related form through which a buyer pays over the 3% retention when purchasing from a non-resident.
What changed for Modelo 210 in 2026?
When do I file Modelo 210 for 2026?
Has the deadline for 2025 imputed income changed?
Do I have to file if my Spanish property is empty?
Should I group my rental income or declare it separately?
Can I deduct my mortgage interest?
What if I have not filed for several years?
Does my property manager file this for me?
Owning Spanish property from abroad.
The rules moved. Make sure your filing moved with them.
Book a consultation ↗Alexander Baranov
Seventeen years designing and delivering cross-border corporate structures — incorporation, tax, holding, banking and market entry — for founders and companies expanding into Spain and the EU. Author of professional books on entering the Spanish market.
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