Modelo 210 Guide
Modelo 210 Deadlines 2026 and 2027: What You Need to Know
All filing deadlines for Modelo 210 at a glance: imputed income and rental income.
Do you need to file Modelo 210?
Late filing of the Modelo 210 can result in surcharges and, where applicable, late-payment interest. The AEAT applies these regardless of whether you were aware of the deadline or not.
Your Deadlines at a Glance (up to tax year 2025)
| Usage Type | Deadline |
|---|---|
| Personal use (imputed income) | January 1 – December 31 of the following year |
| Rental – separate / non-grouped | 20 April / July / October / January |
| Rental – annual grouping | 1–20 January of the following year |
| Mixed use – rental period | 1–20 January of the following year |
| Mixed use – personal use period | January 1 – December 31 of the following year |
From tax year 2026, changed deadlines apply — see section below.
Not sure which deadline applies to you?
New Deadlines from Tax Year 2026 (Order HAC/623/2026)
Order HAC/623/2026 (BOE 23.06.2026) changes the filing deadlines for Modelo 210 returns from tax year 2026 onwards, according to current AEAT guidance. First applicable to income from tax year 2026 (filing from 2027).
| Usage type | Up to tax year 2025 | Tax year 2026 (transition) | From tax year 2027 |
|---|---|---|---|
| Personal use (imputed income) | Jan 1 – Dec 31 of following year | Apr 1 – Dec 31, 2027 | Apr 1 – Dec 31 of following year |
| Rental grouped (annual option) | Jan 1–20 of following year | Apr 1–20, 2027 | Apr 1–20 of following year |
| Rental separate / non-grouped | Quarterly (Apr/Jul/Oct/Jan) | Q1–Q3: previous deadlines; Q4: Apr 1–20, 2027 | Apr 1–20 of following year |
Transition rule for separate rental returns in 2026: Q1/2026 (January–March) retains the April 1–20, 2026 deadline. Income earned between April and September 2026 retains the previous July and October 2026 deadlines. Only Q4/2026 (October–December) shifts to April 1–20, 2027 — there is no "January 20, 2027" deadline. From tax year 2027, according to the AEAT, the deadline for separate returns with payment is generally April 1–20 of the following year.
From 01.01.2027, an updated Modelo 210 form will also apply, including additional fields in the property context.
The deadlines in the sections below refer to tax years up to and including 2025. For tax year 2026 and later, the deadlines from the table above apply.
Deadline for imputed income (unrented properties)
Up to tax year 2025, the filing period for imputed income runs from January 1 to December 31 of the following year. For tax year 2025, the deadline is 31 December 2026. For tax year 2026, the new rule (Order HAC/623/2026) applies: the filing period runs from April 1 to December 31, 2027.
Deadlines for rental income
If you rent out your property, quarterly deadlines apply as the standard rule — within the first 20 days after each quarter ends. Since tax year 2024, rental and sub-rental income may alternatively be grouped into an annual return (up to tax year 2025: 1–20 January of the following year; or 1–15 January for direct debit) — even when tax is owed. This annual option must be actively elected.
The following quarterly deadlines apply up to and including tax year 2025. From tax year 2026, the new deadlines apply.
- Q1 (January–March): deadline 20 April
- Q2 (April–June): deadline 20 July
- Q3 (July–September): deadline 20 October
- Q4 (October–December): deadline 20 January of the following year
When does the annual option make sense?
The annual grouping is particularly useful when:
- You rent out only occasionally during the year
- Rental income is modest
- You want to reduce administrative effort
Owners who rent their property for only a few weeks per year can save considerable time with a single annual return instead of four quarterly filings. For more on the difference between the two regimes, see the comparison: personal use vs. rental.
What happens if you miss a deadline?
Filing after the deadline — without prior contact from the tax authority — triggers a voluntary disclosure surcharge:
- 5% for up to 3 months late
- 10% for 3–6 months
- 15% for 6–12 months
- 20% plus interest for more than 12 months late
Tip: Catching up on multiple tax years
If you have not filed Modelo 210 in previous years, in many cases, several past tax years can be back-filed. The number of years affected depends on the individual case and the applicable limitation periods. The sooner you act, the lower the surcharge.
Common Mistakes with Deadlines
Mistake 1: Confusing the personal-use deadline with the rental deadline For personal use (imputed income), the deadline is 31 December of the following year. For rental income, quarterly deadlines apply (20 days after each quarter-end). Owners who mix these up either file unnecessarily early or miss the correct deadline entirely.
Mistake 2: Not knowing the annual option for rental income Since tax year 2024, rental income can alternatively be grouped into a single annual return — even when tax is owed. Owners who are unaware of this option and continue filing quarterly are doing unnecessary work. Quarterly filing remains valid and can be kept if preferred.
Mistake 3: Delaying a late filing Many owners postpone a missed declaration — hoping the AEAT will not notice. Surcharges increase in stages with the length of the delay — depending on whether the late filing is voluntary and how long the delay is. Filing voluntarily within three months incurs only a 5% surcharge. After twelve months, it rises to 20% plus late-payment interest.
Fiscaro as an Alternative to a Gestoría
Fiscaro is not a gestoría or tax advisor — it is a guided platform for self-filing the Modelo 210. → Modelo 210 Costs Compared
The wizard takes you through all relevant questions, calculates the tax automatically, and transmits the declaration to the AEAT via an authorised submission channel — without a Cl@ve PIN or digital certificate.
What Fiscaro handles:
- Determining the correct tax regime (personal use, rental, mixed use)
- Automatic calculation with the correct factor (1.1% or 2%)
- Transmission to the AEAT via an authorised submission channel — no Cl@ve PIN, no digital certificate required
- Support for up to four co-owners
What Fiscaro does not cover:
- Tax advice for complex cases
- Representation before the AEAT
- Back-filing for previous years
Pricing starts from €34.95.
FAQ
Does the 31 December deadline still apply if I bought the property mid-year? Yes. Even if you purchased in November, you must file for the proportionate tax year by 31 December of the following year. If the property was purchased mid-year, the tax is calculated proportionally for the period during which you were the owner.
Can I file my Modelo 210 for the current year before year-end? No. For imputed income (self-use), the declaration covers the entire tax year (1 January to 31 December). The earliest you can file is 1 January of the following year.
Does the AEAT send a reminder before the deadline? No. The AEAT does not send reminders or tax assessments for the Modelo 210. You must act on your own initiative. Our tax calendar shows all relevant deadlines at a glance.
Related Questions
- When is the deadline for filing the Modelo 210?
- What is the deadline for the Modelo 210 for tax year 2025?
- Which tax year does the Modelo 210 cover?
- Is there an extension available for the Modelo 210 deadline?
- How many Modelo 210 declarations do I need to file per year?
Sources
- AEAT: Modelo 210 – Filing deadlines
- Sede Electrónica del Catastro
- Ley del Impuesto sobre la Renta de No Residentes (IRNR)
- Orden HAC/623/2026 (BOE-A-2026-13573) — Filing deadline changes from tax year 2026
Last updated: July 2026 | Verified against current AEAT legislation including Orden HAC/623/2026
Ready for your Modelo 210 in 2026?
Start the Fiscaro wizard — enter your catastral value, calculate your tax, and transmit your declaration to the AEAT via an authorised channel. No Cl@ve PIN, no paperwork, no gestoría.
→ Calculate and file your Modelo 210 now
Hanns-Christopher Deppe
Founder of Fiscaro · Real Estate Economist & Dipl. Industrial Engineer · Agent in Mallorca
Hanns-Christopher has lived in Mallorca for over 15 years and has guided hundreds of non-residents through their Spanish tax obligations. He founded Fiscaro to make the Modelo 210 process as simple as possible.
This article is for general information purposes only and does not constitute individual tax advice. For an assessment tailored to your specific circumstances, we recommend consulting a qualified tax adviser or Spanish gestoría.
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