Spain’s tax agency, the Agencia Tributaria (AEAT), has changed the filing windows for Modelo 210, the annual return non-resident property owners must use to declare imputed income, rental income or capital gains on a Spanish home. The change comes from Orden HAC/623/2026, signed 12 June 2026 and published in Spain’s official gazette, the BOE, on 23 June 2026, which amends the earlier order governing Modelo 210, 211 and 213.
Anyone who owns property in Spain but spends fewer than 183 days a year there is treated as a non-resident taxpayer and must file Modelo 210, whether or not the property is ever rented out. For imputed income — the tax owed simply for owning a property, for periods it sits empty or is used personally — the filing deadline for 2025 and earlier tax years is 31 December of the following year (23 December if paying by direct debit). Under the new rule, imputed income for the 2026 tax year onward can be filed any time in a window running from 1 April to 31 December of the following year, with that window first opening on 1 April 2027. For rental income where tax is due, the deadline moves from 1–20 January to 1–20 April of the following year, once owners group 2026-onward rental income annually; quarterly filers see income earned from October 2026 roll straight into the new April window rather than the usual January one. Zero-result returns stay on the 1–20 January window, and refund-due returns can still be filed from 1 February, both unchanged.
The practical trigger for owners right now is unrelated to the new rule: imputed income for the 2025 tax year is still due by the old 31 December 2026 deadline. A UK couple who jointly own a Costa del Sol home and split the year between renting it out for eight months and using it themselves for four, for example, must each file two separate Modelo 210s — one for the rental months, one for personal use — four filings in total for a single property, before the 2027 changes even apply.
IberianTax, an AEAT-recognised online platform for non-resident filings, says the Spanish government is separately studying a broader reform of how imputed income itself is calculated. That measure has not been approved; if it goes ahead, the platform says it would apply from the 2027 tax year, with the first returns under new rules filed in 2028.
References
Agencia Tributaria – Declaración del IRNR sin establecimiento permanente: Modelo y plazo de declaración / Sur in English – Non-Resident Property Tax in Spain: what’s changing in 2027
