What is the deadline for the Modelo 210 for tax year 2025?

For the 2025 tax year, two deadlines apply, depending on the type of income. Since tax year 2024, rental income is declared annually (1–20 January of the following year) — no longer quarterly. Rental income from the 2025 tax year must accordingly be declared between 1 and 20 January 2026. This deadline is fixed and applies to every owner who let their property in whole or in part — regardless of whether the letting lasted the entire year or only a few weeks. Imputed income from self-use or vacancy must be filed by 31 December 2026 at the latest. This is the deadline relevant to the majority of non-residents, since most use their Spanish property as a holiday home or leave it empty. A critical point of understanding: the Modelo 210 is always filed for the preceding calendar year. The return due by 31 December 2026 covers the 2025 tax year — not 2026. Many owners confuse the filing year with the tax year. For owners who purchased their property during 2025, the calculation is pro rata. Someone who bought a flat in Palma de Mallorca on 1 July 2025 calculates imputed tax for 184 days only (1 July to 31 December), not for the full year. The filing deadline remains the same: 31 December 2026. Where the property was partly rented and partly owner-occupied during 2025, both deadlines apply. An owner who let the property during summer 2025 and used it personally for the remainder declares rental income by 20 January 2026 and imputed income for the self-use days by 31 December 2026. These are two separate returns. British and other third-country owners should note that the deadlines are identical regardless of nationality — the rate difference (24% versus 19% for EU citizens) affects the amount owed, not the filing date. Missing either deadline triggers surcharges under Article 27 LGT. The earlier the late filing, the lower the surcharge — 1% per month for the first twelve months, then 15% plus late-payment interest. 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).