Modelo 210 Deadlines: Tax Year 2025 & 2026
The filing deadlines for Modelo 210 have changed from tax year 2026. Under Orden HAC/623/2026 (BOE 23.06.2026), new deadlines apply for own use and rental income. For tax years up to and including 2025, the previous deadlines continue to apply.
Deadlines at a glance
| Income type | Tax year 2025 | From tax year 2026 |
|---|---|---|
| Own use (Renta imputada) | 1 January – 31 December 2026 | 1 April – 31 December 2027 |
| Rental income (annual option) | 1–20 January 2026 | 1–20 April 2027 |
| Rental income (separate filing Q4) | 1–20 January of the following year | 1–20 April 2027 (Q4/2026 only) |
| Capital gain (Modelo 210) | 3 months after expiry of the 1-month Retención window | 3 months after expiry of the 1-month Retención window |
Important: Transitional rules 2026
For rental income Q1–Q3/2026 with separate filing, the old quarterly deadlines still apply (20 April, 20 July, 20 October 2026). Only Q4/2026 falls under the new April 2027 deadline. For the annual option, 1–20 April 2027 applies uniformly.
Source: Orden HAC/623/2026, BOE 23.06.2026 · AEAT Note on Deadline Changes
This page is updated annually.