If you own property in Spain and do not live there, two of your Modelo 210 filing deadlines have moved. The change comes from Orden HAC/623/2026 and it starts with 2026 accruals — income belonging to the 2026 tax year, filed in 2027. The return you file during 2026 for the 2025 tax year keeps the old dates. The tax rates did not change, and neither did the deadline for a property sale.
One qualifier decides most of the rest, and it is the one short summaries drop: the new April window applies only to rental returns with tax to pay. If your return comes out at nil, or you are claiming a refund, April is not your deadline.
What Orden HAC/623/2026 changed
Three things. Two are keyed to the accrual year and start with 2026 accruals — though for rental declared separately the change bites only from the last quarter of 2026, which is the detail below worth reading carefully. The third, the change to the form itself, is keyed to the date you file, not to the accrual year.
- Imputed income — the notional income of a property you keep empty or for your own use. The filing window used to run for the whole of the calendar year following the accrual year. For 2026 accruals onwards it opens three months later: 1 April to 31 December of the following year.
- Rental income with tax to pay — for 2026 accruals the window becomes the first 20 calendar days of April of the following year, whether you group the year's rent into one return or declare each accrual separately. Declaring separately, only accruals from October 2026 onwards are caught: April–June 2026 is still due in the first 20 calendar days of July 2026, and July–September 2026 in the first 20 calendar days of October 2026. If you declare separately, your next deadline is 1–20 October 2026, not April 2027.
- The form itself — a new annex breaking down deductible expenses on let property, and two new boxes, "Nº de días" and "Cuota participación", for the number of days and your ownership share. These apply to every Modelo 210 filed from 1 January 2027, whatever the accrual year. So if you are catching up on an old year in 2027, you will be filing it on the new version of the form.
Three things it left alone: the tax rates, the deadline for a return on the sale of a property, and the two rental deadlines that depend on the result of the return — a nil return and a refund claim.
Calculate your Spanish non-resident tax for free — you only pay when you decide to file.
Accrual year, not filing year
Every date below is keyed to the accrual year: the year the income belongs to, not the year you sit down to file. That distinction is doing all the work at the moment, because the old and the new calendars are both live.
| Filing window | 2025 accrual year | 2026 accrual year |
|---|---|---|
| Property empty (imputed income), whatever the result | 1 January – 31 December 2026 | 1 April – 31 December 2027 |
| Property let, whole year grouped into one return, tax to pay | 1–20 January 2026 | 1–20 April 2027 |
| Property sold, whatever the result | Three months, once one month has passed from the sale | Three months, once one month has passed from the sale |
Nothing you file during 2026 for the 2025 tax year is affected. The first returns on the new calendar are the 2026 ones, and the earliest of them can be filed on 1 April 2027.
The rental row above is the case with tax to pay. A rental return with no tax to pay, or one claiming a refund, has its own dates and they did not move — both are set out below.
If the property is empty: imputed income starts on 1 April
For 2025 and earlier accruals, the window is the whole of the following calendar year — a 2025 return can be filed from 1 January to 31 December 2026. For 2026 accruals onwards it is 1 April to 31 December of the following year, so a 2026 return cannot be filed before 1 April 2027.
Direct debit closes earlier than filing does, and the closing date is the same either side of the reform: 23 December. For 2025 accruals it runs 1 January to 23 December 2026; for 2026 accruals, 1 April to 23 December 2027. Miss it and you can still file — you just pay the tax yourself instead of having it collected.
Two features of imputed income that catch people out, and neither of them changed. It has a single filing window whatever the result of the return, unlike rental income below. And it cannot be grouped with other income, so it is one return per property, per owner, per year — a garage with its own cadastral reference is its own return.
For 2026 accruals the taxable base is 1.1% of the cadastral value where the municipality's values were revised under a general collective valuation that took effect in the tax period or in the previous ten tax periods, and 2% where they were not. Our imputed income guide sets the calculation out next to the form fields, and the empty-property article works through the 2025 figures, including a point on which the AEAT's own page and the consolidated law currently differ.
If you let it out: the result of the return decides your deadline
This is the section worth reading twice, because the headline "rental moves to April" is only true of returns with tax to pay. There are three possible results, and each has its own window.
- Tax to pay, whole year grouped into one return. For 2024 and 2025 accruals: 1–20 January of the following year. For 2026 accruals onwards: 1–20 April of the following year, so 2026 rent is filed 1–20 April 2027.
- Tax to pay, each accrual declared separately. The 2026 accrual year has the transition inside it. January–March 2026 was due 1–20 April 2026 under the old rule. April–June 2026 falls in the first 20 calendar days of July 2026, and July–September 2026 in the first 20 calendar days of October 2026 — the AEAT has confirmed these are unaffected. Only from October 2026 does the new window bite: October–December 2026 is filed 1–20 April 2027.
- No tax to pay (a nil return). 1–20 January of the year after accrual, before and after the reform. A 2026 nil return is therefore due 1–20 January 2027, not in April.
- Claiming a refund. From 1 February of the year after accrual, and within four years from the end of the period for declaring and paying the withholding. For 2026 accruals that means from 1 February 2027.
Why the nil case matters more than it sounds: an EU/EEA resident deducts allowable expenses, and a year with repairs, agency fees or mortgage interest can cancel the tax entirely. That turns the return into a nil return — and moves the deadline from April back to the first twenty days of January, three months earlier. It is the sort of detail that is easy to get the wrong way round, so work the numbers before you assume which window is yours.
| Rental income, by result and accrual year | Filing window | Direct debit |
|---|---|---|
| 2025, grouped, tax to pay | 1–20 January 2026 | 1–15 January 2026 |
| 2026, grouped, tax to pay | 1–20 April 2027 | 1–15 April 2027 |
| 2026 April–June, separate, tax to pay | First 20 calendar days of July 2026 | 1–15 July 2026 |
| 2026 July–September, separate, tax to pay | First 20 calendar days of October 2026 | 1–15 October 2026 |
| 2026 October–December, separate, tax to pay | 1–20 April 2027 | 1–15 April 2027 |
| 2026, no tax to pay | 1–20 January 2027 | Nothing to debit |
| 2026, refund claim | From 1 February 2027, within four years of the end of the period for declaring and paying the withholding | Nothing to debit |
One earlier change is often mistaken for part of this one: for rental accruals from 2024, the grouping period went from quarterly to annual. Our rental income guide takes the cases one at a time, and you can put your own figures through the rental income calculator.
Selling a property: nothing moved
A return on the sale of Spanish property is due within three months, starting once one month has passed from the date of the sale — roughly four months in total — and that is the deadline whatever the result of the return. Orden HAC/623/2026 did not touch it.
The tax is a flat 19% for every non-resident, and the 3% the buyer withholds and pays over on a Modelo 211 is credited against your bill. Where the 3% is more than the tax, the excess comes back to you. One practical limit: Orden EHA/3316/2010 excludes property-transfer returns from direct debit, so a sale is paid another way. The capital gains guide covers the calculation.
The rates did not change
| Income in the 2025 and 2026 accrual years | EU/EEA resident | Resident anywhere else |
|---|---|---|
| Rental income | 19%, after allowable expenses | 24% of the gross rent, no deductions |
| Imputed income | 19% | 24% |
| Capital gain on a sale | 19% | 19% |
What decides your column is where you are tax resident, not your nationality. The EU/EEA side is the EU-27 plus Iceland, Norway and Liechtenstein.
The United Kingdom is in neither the EU nor the EEA. A UK resident pays 24% on rental and imputed income and deducts nothing from the rent — not agency fees, not repairs, not mortgage interest. The 19% on a capital gain is the one figure that is the same for a British seller as for a German one. Spanish property tax for UK owners after Brexit is the deeper account of what Brexit changed and what it did not.
Not sure which of these situations is yours? The obligations checker settles it in a couple of questions, and unfamiliar terms are in the Spanish tax glossary.
If your window has already passed
You can still file, and it is much better to. Article 27 of the General Tax Act governs a return filed late on your own initiative — before any formally notified action by the tax authority aimed at recognising, regularising, checking, inspecting or collecting the debt. The charge is then 1% plus a further 1% for each complete month of delay; after twelve months it is 15% plus late-payment interest for the time beyond that first year. That surcharge expressly excludes the penalties that could otherwise have been demanded.
Once the AEAT has notified you of such an action, article 27 no longer covers what it reaches. Each tax year is its own return, so several missed years are filed one at a time — and the same missed year costs less when you raise it than when they do. The Modelo 210 hub sets out the whole picture, deadlines included.
Filing it with SpainTax
You give us the property details and the figures; we work out the tax, prepare the Modelo 210 and file it with the AEAT. The calculation is always free — you only pay when you decide to file, at a price shown up front on our pricing page.
Start with the free calculators.
This article is general information about how Spanish non-resident tax works, not tax advice, and it cannot cover every situation. The figures and windows given are those of the 2025 and 2026 accrual years, as stated above.