Modelo 210 Has Changed: The New Deadlines, Including One That Falls on 31 December 2026

Spain rewrote the Modelo 210 deadlines in June 2026. Rental income now goes in the first 20 days of April following the accrual year. Imputed income runs from 1 April to 31 December of the following year. But under the transitional rules, your 2025 imputed income keeps the old deadline and is still due by 31 December 2026 — a deadline most non-resident owners don't know exists, confirmed directly by the Tax Agency's own guidance note on the reform.

If you own a Spanish property and don't rent it out, you still owe Spanish tax on it. That surprises people every year.

And this year there's a date attached that hasn't been widely reported in English. Let's deal with that first.

The deadline that matters right now

Your 2025 imputed income return is due by 31 December 2026.

Imputed income — renta imputada — is a notional income the Spanish tax authority attributes to you for having a property available for your own use. You pay it whether or not anyone stayed there. It's calculated from the cadastral value, not from any rent, because there isn't any.

The reform that follows changes the filing window for imputed income going forward — but the Tax Agency has confirmed in its own published note on the change that this doesn't touch 2025. Income accrued in 2025 keeps the old window: 1 January to 31 December 2026. If you've owned through 2025 and haven't filed, that's the date to put in the diary.

What changed, and when

Orden HAC/623/2026, dated 12 June 2026, published in the BOE on 23 June 2026 (BOE-A-2026-13573) and in force from 24 June, rewrote the filing calendar — with a correction notice published 4 July 2026 (BOE-A-2026-14499) fixing minor errors in the original text. The Tax Agency has also published its own explanatory note on the transitional timing, since the order's own transitional wording is dense.

There's an earlier change worth knowing too. Since accrual year 2024, non-resident owners have had the option to file rental income once a year rather than quarterly — most now do, since it's simpler, but quarterly filing (in the usual April/July/October/January windows) remains available if you don't opt into annual grouping. A good deal of English-language content still describes Modelo 210 rental filing as necessarily quarterly. It isn't, though it can still be if you choose it or don't group.

The order also added a new deductible-expenses annex, new fields for days of occupancy and ownership percentage, and a field flagging whether the property has a cadastral reference — a fairly clear signal that the tax authority is tightening its scrutiny of holiday-let declarations. Note that these particular content changes to the form itself apply to returns filed from 1 January 2027 onward, regardless of the accrual date — a different transitional date from the deadline changes above.

The three things people get wrong

Everyone on the deed files separately. Modelo 210 is filed per person, per property, per period. A couple who own jointly file two returns, not one. A couple who own two properties file four. There is no joint return, with one narrow exception: married non-resident couples selling a jointly-owned property can file a single combined return for the capital-gain declaration only.

Your first year is pro-rata. The form doesn't ask for your purchase date, which trips people up badly. In your year of purchase you pay from the month of completion, not for the whole year. People have filed a full year's liability simply because the form didn't prompt them otherwise.

The rate depends on your nationality, and it isn't equal. EU and EEA residents pay 19%. Non-EU residents, which since Brexit includes UK nationals, pay 24%. More than that — EU and EEA residents can deduct expenses from rental income, while the tax authority currently applies the non-EU rate to gross income with no deductions.

So an Irish owner and a British owner, with identical properties and identical rental income, are not paying the same tax. A July 2025 Audiencia Nacional ruling held that non-EU owners should be able to deduct expenses too, on free-movement-of-capital grounds — but the State has appealed that ruling to the Supreme Court, it isn't final, and the tax authority has not changed its practice while the appeal is pending. As things currently stand, that's the position; it may not stay that way.

How is imputed income calculated?

From the cadastral value of the property, which you'll find on your IBI bill.

The rate is 1.1% of cadastral value where the municipality has revised its cadastral values within the previous ten tax periods, or 2% where it hasn't. That figure is then taxed at your applicable rate — 19% or 24%.

Two points that follow. The cadastral value is usually well below market value, so the sums involved are often modest. And which percentage applies depends on your municipality's revision history, not on anything about your property, so it's worth checking rather than assuming.

The honest things to check first

• Check whether you owe anything for 2025 and whether it's been filed. The 31 December date is closer than it looks.
• Confirm both owners have filed, if the property is jointly owned. One return does not cover two people, except for the specific joint-sale exception noted above.
• Check your first year was filed pro-rata. If you overpaid, there may be a reclaim available within the statutory window.
• Find your cadastral value on the IBI bill and check which rate applies in your municipality.
• If you let the property, keep records of occupancy days and expenses. The new fields make it obvious the authority intends to look.
• If you're a non-EU owner who has been paying tax on gross rental income, ask your adviser whether a protective claim is worth filing now, given the pending Supreme Court appeal and the ordinary four-year window for reclaiming overpaid tax.
• Get a Spanish tax adviser if any of this is unclear. The sums are usually small; the penalties for not filing are not.

FAQ

When is Modelo 210 due in 2026?

Under Orden HAC/623/2026, rental income accrued from 2026 onward is filed in the first 20 days of April following the accrual year (if grouped annually), and imputed income accrued from 2026 onward is filed between 1 April and 31 December of the following year. Under the order's transitional rules, and confirmed by the Tax Agency's own note, 2025 imputed income keeps the old deadline and is due between 1 January and 31 December 2026.

Do I have to file Modelo 210 if I don't rent out my Spanish property?

Yes. Non-resident owners pay tax on imputed income — a notional income based on the cadastral value — whether or not the property is let.

Do both owners file a separate Modelo 210?

Yes, in almost all cases. The return is filed per person, per property, per period. A couple owning one property jointly files two returns, with a narrow exception for a joint capital-gains return on the sale of a jointly-owned property.

What rate do UK owners pay on Spanish property income?

24%, as non-EU residents, and the tax authority currently applies this to gross rental income without deductions. EU and EEA residents pay 19% and may deduct allowable expenses. A 2025 court ruling challenged the non-EU treatment, but it's under appeal to the Supreme Court and hasn't changed current practice.

How is imputed income calculated in Spain?

At 1.1% of the property's cadastral value where the municipality has revised cadastral values within the previous ten tax periods, or 2% where it has not. That amount is then taxed at 19% or 24% depending on residence.

If you're not sure whether your Modelo 210 has been filed for 2025, it's worth checking now rather than in December. I can point you to a Spanish tax adviser who handles this routinely for non-resident owners. Get in touch.