Model 210 deadlines in 2026: key dates
If you own property in Spain but don't live here, knowing the deadlines for Form 210 is the first thing you need to do. This year there's a change: Order HAC/623/2026, of June 12, alters some dates starting in 2027. We'll explain what stays the same, what changes, and what you need to keep in mind right now.
Imputed income: that of 2025 is due on December 31, 2026
If you own your home or it's vacant, you must declare the imputed income each year. The deadline for the 2025 tax year remains the same: you can file until December 31, 2026. If you want to pay by direct debit, the deadline is earlier: December 23.
From the 2026 fiscal year onwards, the deadline does change: it will open on April 1, 2027 (until now it started on January 1) and will continue to close on December 31.
Rentals: from quarter to year
From 2024, rental income can be grouped by year instead of by quarter.
If you group by year: income from 2024 and 2025 is declared from January 1st to 20th of the following year. Income from 2026 is declared from April 1st to 20th, 2027.
If you file separately: amounts accrued up to September 2026 must be submitted within the first twenty days of April, July, October, or January, depending on the quarter. Amounts accrued from October 2026 onwards must be submitted between April 1 and 20, 2027.
Property sale: about four months
The profit from a sale must be declared within three months, starting one month after the transfer date. In practice, this is about four months from the date of the deed. Additionally, the buyer must withhold 3% of the price and pay it to the Tax Agency; if this 3% exceeds what you actually owe, you can request a refund of the excess on your Form 210.
What changes in 2027?
The declarations submitted from January 1, 2027 onwards include two new features: an annex to break down the deductible expenses of rented properties and new boxes to indicate the number of days and your percentage of ownership.
Don't let it slip away
With Spanish Property Taxes, you fill out the form in your language in 5-10 minutes, and our team takes care of submitting it to the Tax Agency. If you still have imputed income for 2025 to file, you still have time.
Submit your Form 210 here: https://spanishpropertytaxes.com/register
Source: Spanish Tax Agency (note on Order HAC/623/2026 and Non-Resident Taxation Manual, October 2026). This article is for informational purposes only and does not constitute personalized tax advice.