Modelo 210 deadlines,including the new 2026 dates.
Updated 12 November 2026 · 2 minute read
The short answer
For the 2025 tax year, rental income is filed from 1 to 20 January 2026 and vacant days by 31 December 2026. For the 2026 tax year, both windows open on 1 April 2027.
What are the Modelo 210 deadlines?
You file after the tax year has ended. Rental income and vacant days each have their own window.
| Tax year | Rental income | Vacant days (Renta Imputada) |
|---|---|---|
| 2025 | 1 to 20 January 2026 | 1 January to 31 December 2026 |
| 2026 | 1 to 20 April 2027 | 1 April to 31 December 2027 |
What changed in 2026?
In June 2026 Spain changed the Modelo 210 filing rules. From the 2026 tax year, the window for vacant days opens on 1 April instead of 1 January. The return for rental income moves from January to April.
The 2025 tax year is not affected. Its dates stay as they were.
Is rental income still filed every quarter?
No. Since the 2024 tax year, rental income is declared once a year instead of every quarter. You add up the whole year and file one return per owner.
What if you pay by direct debit?
The direct debit window closes a few days before the deadline. For vacant days in 2025, for example, direct debit is possible until 28 December 2026.
What about selling the home?
A sale has its own deadline. The return is due within four months of the sale date.
Questions
Which deadline applies if my home was let for part of the year?
Both. The let days are filed with rental income, the other days with Renta Imputada.
Can I file both returns at the same time?
From the 2026 tax year, yes. Both windows open on 1 April 2027, so both can be filed in April.
What happens if I miss the deadline?
Spain adds a surcharge that grows with every month you are late. See the guide on late filing.
Never missa Modelo 210 deadline.
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This is general information, not tax advice. Rules and dates change, so check your own situation with your gestor.