Modelo 210 Deadline Change: What Spanish Landlords Must Know (2026)

Spain has changed when non-resident landlords file Modelo 210 for rental income. If you own a Spanish rental property and don't live there, the annual filing window for 2026 rental income moves from January to April, under an order published by the Spanish tax agency in June 2026. The change catches out anyone still working from the old calendar, because the filing window that applied to 2024 and 2025 income no longer applies to 2026 income.

This guide covers exactly what changed, when it takes effect, and what it means if you're filing for 2026 rental income, filing late for an earlier year, or selling the property partway through the year.

When Do I File Modelo 210 for 2026 Spanish Rental Income?

2026 rental income is filed between 1 and 20 April 2027. This applies to non-resident landlords declaring rental income under income codes 01 and 35, whether the property is let long-term, short-term or through a platform. The change is set out in Orden HAC/623/2026, of 12 June 2026 (published in the BOE on 23 June 2026), and it applies to income accrued in 2026 onward.

Two qualifications. The April window is the deadline for a return with tax to pay, which in practice covers most non-resident landlords, because non-EU residents including UK and US owners are taxed at 24% on gross rent. A nil-result return still files 1 to 20 January, and a refund claim can be filed from 1 February. Separately, if you declare each rent payment on its own rather than grouping the whole year into one return, the new April window only picks up income accrued from 1 October 2026. Rent accrued in July, August or September 2026 is still filed in the first 20 calendar days of October 2026.

In practice, that means 2026 rental income is filed 1 to 20 April 2027, giving landlords roughly three extra months compared with the old January window. It does not change anything about 2024 or 2025 income, which still follows the January window it was always due under.

What Exactly Changed Under Orden HAC/623/2026?

Orden HAC/623/2026, of 12 June (BOE, 23 June 2026), moves the annual Modelo 210 rental-income filing window, income codes 01 and 35, from the first twenty calendar days of January to the first twenty calendar days of April of the year following accrual. It does this by amending Orden EHA/3316/2010, the order that has governed Modelo 210 since 2010.

Rental income has been grouped into one annual return rather than quarterly ones since 2024. That part hasn't changed. What's changed is only the month: April instead of January. If your accountant or gestor has filed your Modelo 210 in January every year since 2024, 2027 is the year that pattern breaks.

Does the New Deadline Affect Imputed Income Too?

Yes, though less dramatically: the imputed-income filing window now runs from 1 April to 31 December of the year following accrual, instead of 1 January to 31 December. If you own a Spanish property that sits empty or is used only by you, rather than rented out, you still pay imputed income tax under Modelo 210, income code 02. The 31 December closing date is unchanged. What is new is that the first three months of the year are closed to filing. Imputed income for 2025 is unaffected and still has to be filed by 31 December 2026.

Both changes apply to accruals from 2026 onward, so the first returns affected are the ones covering 2026 income, filed in 2027.

Does This Change Affect My Capital Gains Tax When I Sell?

Capital gains tax is not affected by this change: Orden HAC/623/2026 only moves the rental and imputed income filing windows on Modelo 210, and capital gains keep their own separate filing rule after a sale, covered in our guide to capital gains tax in Spain for non-residents. If you're weighing up an ongoing rental against a future sale, that's the page to read alongside this one, and our buy-to-let in Spain guide covers the full tax and legal picture for landlords.

What If I'm Filing for Rental Income Earned in 2024 or 2025?

Rental income earned in 2024 or 2025 is still filed 1 to 20 January of the following year, because the new April window only applies to income accrued from 2026 onward. That holds for a late filing too. Don't apply the new April dates retroactively, and don't assume a return for an earlier year has more time than it actually has.

When Do You Actually Need a Lawyer or Gestor for This?

If you've filed Modelo 210 yourself every year without trouble, a straightforward single-owner rental probably doesn't need one now either, provided you update your own calendar to April. Three situations are worth paying for help.

• Your first filing under the new window. The switch from January to April is exactly the kind of change that produces a missed deadline, because the old date is the one that's memorised. A tax lawyer or gestor who already tracks the new calendar removes that risk for one filing season.
• The property has multiple owners. Each non-resident co-owner files their own Modelo 210 in proportion to their share. Getting the apportionment and the paperwork right across several owners is where DIY filings most often go wrong.
• You sold partway through the year. A mid-year sale means rental income up to completion, a separate capital gains filing on the sale itself, and no more imputed income to declare afterwards. Untangling which return covers which period is easier with someone who does it professionally.

If none of those apply, filing the return yourself once you know the correct window is entirely manageable. If one does, our directory of English-speaking tax lawyers in Spain is filterable by city.

Frequently Asked Questions

Summary

Rental income earned in Spain during 2026 is filed on Modelo 210 between 1 and 20 April 2027, not January as under the previous rule. Imputed income on an unrented property follows a window that now opens on 1 April instead of 1 January, still closing on 31 December. Capital gains tax is unaffected. For the full picture on annual property tax obligations, see our guide to Spanish property taxes for foreign owners.