Spain moves Modelo 210 filingfrom January to April.
12 November 2026 · 2 minute read
In short
Spain has changed when non-resident owners file Modelo 210. From the 2026 tax year, the window opens on 1 April of the following year. The 2025 tax year keeps its old dates.
What changed?
A ministerial order published on 23 June 2026 moved the filing windows for the two returns holiday home owners file.
| Return | 2025 tax year | 2026 tax year |
|---|---|---|
| Rental income | 1 to 20 January 2026 | 1 to 20 April 2027 |
| Vacant days (Renta Imputada) | 1 January to 31 December 2026 | 1 April to 31 December 2027 |
What stays the same?
- The 2025 tax year. If you have not yet filed Renta Imputada for 2025, the deadline is still 31 December 2026.
- The rates: 19% for EU and EEA residents, 24% for everyone else.
- One return per owner, per kind of income.
What does it mean for you?
You get three more months to close your books for rental income. From 2027, both returns can be filed in the same month, which makes one package for your gestor instead of two.
What should you do now?
- File Renta Imputada for 2025 before 31 December 2026, if you have not done so.
- Keep recording 2026 income, costs and bookings as usual.
- Plan to hand your 2026 figures to your gestor in March 2027.
The guide on Modelo 210 deadlines has the full overview.
Your holiday home,finally in order.
Casatax keeps your income, costs and bookings in one place, and prepares your Spanish return. Your gestor files it.
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This is general information, not tax advice. Rules and dates change, so check your own situation with your gestor.