Own Property in Spain From Overseas? Your Modelo 210 Deadlines Change From the 2026 Tax Year

If you live outside Spain and own property there, you file Modelo 210 for non-resident income tax (IRNR) every year. On 23 June 2026, Spain’s official gazette (BOE) published Order HAC/623/2026, which changes both the deadlines and the content of that return. For a home you use yourself or leave empty, the 2026 return can only be filed from 1 April 2027. Rental income with tax to pay moves to the first 20 days of April of the following year. And any Modelo 210 filed from 1 January 2027 uses a new format.

If you have one home for personal use and one that is let, which returns do you file in 2027, and when? What should you be collecting now? Zagdim asked Antonio Ibarra, CEO and Tax Lawyer at IberianTax, where owners are most likely to slip up during the changeover.

In short: the new deadlines start with 2026 income. For a home used personally or left empty, the 2026 return is filed between 1 April and 31 December 2027. For rental income with tax to pay, it is filed between 1 and 20 April 2027. Imputed income for 2025 is unaffected and is still filed by the end of 2026. If you live outside the EU, for example in Taiwan or Hong Kong, rental income is generally taxed at 24% of the gross amount with no deduction for expenses. What you should do now is list each property and each type of income separately, and keep records of rental periods, tenancy agreements and payments.

The New Filing Calendar: What Changed and What Didn’t

What changed is when you file, not whether you file. Spain looks at a non-resident’s property in two ways. If it is let, you declare the rent received. If you use it yourself or leave it empty, you declare “imputed income” (renta imputada): a notional income calculated from the property’s cadastral value (valor catastral). Both are declared on Modelo 210, and Order HAC/623/2026 changes the deadlines for both.

Table: compiled by Zagdim from Order HAC/623/2026 (BOE) and Agencia Tributaria guidance

Rental returns with no tax to pay are filed between 1 and 20 January of the following year, and refund claims can be filed from 1 February of the following year. If you pay by direct debit, the windows are shorter: 1 to 15 April for rental income, and 1 April to 23 December for imputed income.

Separately, every Modelo 210 filed from 1 January 2027 uses the new format, whatever year the income relates to. The new return adds an annex breaking down deductible expenses for let properties.

Antonio Ibarra of IberianTax says this makes 2027 a year to plan ahead: “Planning is particularly important for 2027 because the filing deadlines differ.”

One Home for Personal Use, One Let: Look at Each Property and Each Type of Income

The most common mistake is thinking you only report the time a property was let.

Antonio IbarraCEO and Tax Lawyer, IberianTax

“One of the most common mistakes made by non-resident property owners in Spain is assuming that they only need to declare the days their property was rented out. However, their tax obligations depend on how each property is used and the type of income generated.”

Ibarra explains that owning one let property and one for personal use means two kinds of filing: “Rental income must be declared through the relevant Modelo 210 tax return. In addition, when a property is used personally or remains unrented for certain periods, a separate Modelo 210 may be required to declare imputed rental income. This is a notional income calculated based on the property’s cadastral value. Consequently, owners with one rented property and another used for personal purposes must review their obligations separately for each property and type of income.”

That applies to the let property too. According to the Agencia Tributaria, if a property is let for only part of the year, imputed income is due on a pro rata basis for the days it was not let. So a “rental property” can need two returns.

Example (hypothetical): an owner living in Taipei has a flat in Madrid that she uses for holidays, and a flat in Valencia that was let from March to December 2026. She owned both for the whole year. In 2027 her filings would broadly be:

• Madrid flat: imputed income for 2026, filed between 1 April and 31 December 2027.
• Valencia flat, rent: if declared for the whole year together with tax to pay, filed between 1 and 20 April 2027.
• Valencia flat, January and February 2026 when it was not let: pro rata imputed income, also filed between 1 April and 31 December 2027.

How is imputed income worked out? For the 2026 tax year, it is generally 2% of the cadastral value. The 1.1% rate applies where the municipality’s cadastral values were revised, modified or determined through a general collective valuation procedure under cadastral law, and those values took effect in 2026 or one of the preceding ten tax years. The applicable income tax rate is then applied to that imputed income. A special rule applies to the 2025 tax year: properties meeting the same valuation-procedure requirement qualify for 1.1% where the values took effect on or after 1 January 2012. For a property with a cadastral value of €100,000 at 2%, imputed income is €2,000; at the 24% rate for non-EU residents, the tax is about €480 for the year (Zagdim’s calculation using Agencia Tributaria rates; individual cases vary).

Ibarra suggests getting the paperwork ready before the year ends: “To avoid mistakes, property owners should organise their rental income, rental periods and deductible expenses, where applicable, before the end of the year. They should also identify which returns are required for each property and type of income, without confusing their respective filing deadlines.”

Living in Taiwan or Hong Kong: 24% on the Gross Amount

If you live outside the EU and the European Economic Area, you generally cannot deduct expenses from rental income. This is the point that matters most for owners in Taiwan and Hong Kong. The Agencia Tributaria’s rates are 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for all other non-residents. Only EU or EEA residents may deduct expenses directly related to the rental.

Ibarra puts it plainly: “Currently, taxpayers resident outside the European Union and the European Economic Area are generally taxed at 24% on their gross rental income, without deducting expenses. To prepare their returns, they should keep records of rental periods, total rental income, tenancy agreements and payment records.”

For EU or EEA residents, Ibarra lists deductible expenses that may include agency fees, repairs and maintenance, utilities, community fees, property tax (IBI), home insurance, mortgage interest, legal and accounting fees and depreciation, and notes that “some expenses must be apportioned according to the period the property was rented out, making it essential to keep accurate records of rental dates and periods of use.”

What Should You Gather Now?

Records that show when the property was let, what you received and how much of it you own matter most. Ibarra notes: “Furthermore, the revised Modelo 210 form introduces a more detailed breakdown of deductible expenses. Instead of reporting all expenses together in a single field, taxpayers will need to classify them under the relevant categories in the annex. Owners should therefore retain invoices, bank receipts and certificates supporting each expense, as well as documentation confirming each owner’s percentage of ownership.”

Based on his advice, here is a checklist:

Table: based on advice from Antonio Ibarra, IberianTax (October 2026)

For owners in Taiwan or Hong Kong, since expenses generally cannot be deducted, the expense categories in the new annex make little difference to the return. Focus on the first five rows, especially rental periods, which set the number of days for both the rental return and imputed income.

How long should you keep it all? Ibarra’s recommendation: “Our recommendation is to organise this information before filing the 2027 returns and retain supporting documents throughout the applicable statutory limitation period, generally four years, subject to the specific circumstances of each case.”

Also on the Horizon: A Proposed Property Tax Surcharge on Barcelona Tourist Flats

If you own a licensed tourist flat (HUT) in Barcelona, there is a second change under discussion. On 15 October 2026, Barcelona City Council’s plenary gave initial approval to amending its tax bylaws to add a surcharge on the property tax (IBI) for tourist flats:

Table: compiled by Zagdim from Barcelona City Council press releases of 9 and 15 October 2026

The proposal is not final:

• The amendment notice was published in the Barcelona provincial gazette (BOP) on 20 October 2026. Its 30-working-day public information period runs from 21 October. The council had anticipated final approval at the December plenary, but the official notice provides that the amendment will be deemed definitively approved if no objections are submitted during the public information period.
• It relies on Royal Decree-law 29/2026, dated 6 October and published in the BOE on 7 October 2026, which allows councils in stressed rental housing areas to apply the surcharge. As of 26 October 2026, Congress file 130/000060 remains at the validation stage before the Permanent Deputation, with no outcome of validation or rejection recorded.
• If approved, the surcharge would first accrue on 31 December 2027 and be charged annually after that.

The council counts 10,627 active tourist-flat licences in the city. It has also said it will not renew the tourist-flat licences that expire in 2028. If you are weighing whether to keep letting short term, switch to long-term letting or sell, consider the two together with a professional who knows local rules as the local bylaw and parliamentary validation procedures reach their outcomes.

The Bottom Line

The main change is the timetable: from the 2026 tax year, filing windows for personal-use and let property are further apart, and the return has a new format. List each property and each type of income separately, and keep your rental periods and payment records in order. That is the best preparation.

If you own both a personal-use and a let property in Spain, or are not sure which returns you need, tell Zagdim about your situation and we can arrange a suitable specialist for you.

Key Terms

• Modelo 210: the return non-residents without a permanent establishment use to declare non-resident income tax in Spain.
• Non-resident income tax (IRNR, Impuesto sobre la Renta de no Residentes): Spain’s tax on income earned in Spain by people who are not Spanish tax residents.
• Imputed income (renta imputada): notional income, based on cadastral value, that a non-resident declares on urban property used personally or left empty.
• Cadastral value (valor catastral): the official value the Spanish cadastre assigns to each property, used to calculate several taxes.
• IBI (Impuesto sobre Bienes Inmuebles): the annual municipal property tax in Spain.
• HUT (habitatge d’ús turístic): a home registered in Catalonia for short-term letting to tourists.

About This Article

The main fact-check was completed on 19 October 2026. Parliamentary validation status, the BOP public information period and the conditions for the 1.1% imputed-income calculation were rechecked against official sources on 26 October. Filing deadlines are drawn from Order HAC/623/2026 (BOE-A-2026-13573) and Agencia Tributaria guidance; tax rates and the imputed income method from the Agencia Tributaria’s non-resident pages; the Barcelona surcharge from Barcelona City Council press releases of 9 and 15 October 2026 Royal Decree-law 29/2026 (BOE-A-2026-20823), Congress file 130/000060 and the Barcelona provincial gazette notice of 20 October 2026 (CVE 202610154276). The Barcelona amendment remains in its public information period. Royal Decree-law 29/2026 has entered into force, while its Congress file remains at the validation stage. These are separate procedures whose outcomes need to be followed.

Antonio Ibarra’s comments are IberianTax’s professional views. Quotes were confirmed by IberianTax. This article is not individual tax or legal advice; please consult a professional about your own situation.

References

BOE, Orden HAC/623/2026 (23 June 2026) / Agencia Tributaria, Nota modificaciones en plazos de presentación del modelo 210 (updated 2 July 2026) / Agencia Tributaria, Rendimientos de inmuebles arrendados / Agencia Tributaria, Manual de tributación de no residentes, Rentas imputadas de bienes inmuebles urbanos (updated 2 October 2026) / Barcelona City Council press release (9 October 2026) / Barcelona City Council press release (15 October 2026) / BOE, Real Decreto-ley 29/2026 (7 October 2026) / Congreso de los Diputados, file 130/000060 (validation of Royal Decree-law 29/2026) / Barcelona provincial gazette (BOP), notice 4002148 (20 October 2026, CVE 202610154276) / Barcelona City Council, Application of Decree Law 3/2023 to Tourist-Use Flats (HUTs)