Blog · General guide
New Spanish Rules: Modelo 210 deadlines from 2026
2026-08-10
Rental returns with tax to pay move to April; imputed income opens 1 April; extra form fields from 2027. 2025 imputed filing unchanged.
Rental Income (2026)
Returns with tax to pay must be filed between 1 and 20 April 2027 (previously January). If the result is zero, the filing period remains 1 to 20 January 2027.
Imputed Income (2026 onwards)
The filing window opens on 1 April instead of 1 January. The deadline remains 31 December of the following year (for 2026 income: 1 April – 31 December 2027). Direct debit often closes earlier (23 December).
Property Information (from 1 Jan 2027)
The updated form will require additional details such as ownership percentage, rented / non-rented days, and an itemised breakdown of rental expenses.
2025 Imputed Income Return
Nothing changes for tax year 2025 imputed income: it must still be filed by 31 December 2026 (window 1 January – 31 December 2026).
Official sources
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