When is the deadline for filing the Modelo 210?

The Modelo 210 does not have a single deadline — it has two, and which applies depends on the type of income. For self-use or vacancy (imputed income), the deadline is 31 December of the following year. For the 2025 tax year, that means filing by 31 December 2026 at the latest. This is a relatively generous window, and one that many property owners are unaware of — most assume the deadline falls in January. For rental income, the deadline is considerably tighter: 1 to 20 January of the following year. Since tax year 2024, rental income can be declared annually — previously, quarterly filing was required. A British owner who let their Costa del Sol apartment during summer 2025 must declare the rental income between 1 and 20 January 2026. Where a property is partly rented and partly owner-occupied within the same year, both deadlines apply: the rental income declaration is due by 20 January, the imputed income declaration by 31 December. Two separate Modelo 210 returns are required. A common mistake: owners are aware of only one deadline and miss the other. The risk is particularly acute with mixed use — the January rental deadline is easily overlooked when the owner believes they have until the end of the year. Missing the deadline does not extinguish the filing obligation. A voluntary late filing triggers surcharges under Article 27 LGT: 1% per month of delay for the first twelve months, then 15% plus late-payment interest from month thirteen. This is unwelcome but substantially cheaper than the penalties imposed when the AEAT identifies the omission itself (50% to 150% of the tax due under Article 191 LGT). The message is straightforward: if you have missed the deadline, act immediately — every additional month adds 1% to the bill. From tax year 2026, the deadlines change (Orden HAC/623/2026): self-use and vacant property are declared from 1 April to 31 December of the following year, rental income from 1 to 20 April of the following year (for grouped annual returns; a transitional rule applies for separate returns in 2026).