Which tax year does the Modelo 210 cover?

The Modelo 210 is always filed for the preceding calendar year — not the current one. Since tax year 2024, rental income is declared annually (1–20 January of the following year) — no longer quarterly. An owner filing a rental income return in January 2026 is declaring the 2025 tax year. An owner filing an imputed income return by 31 December 2026 is likewise declaring the 2025 tax year. The Spanish tax year runs from 1 January to 31 December, coinciding with the calendar year. This may seem obvious, but it is a surprisingly common source of error. Owners confuse the filing year with the tax year and inadvertently file for the wrong period — or believe they have already filed for a year that remains outstanding. Where a property is purchased or sold during the year, the calculation is pro rata. A British owner who buys a flat in Calviá on 15 March 2025 is taxable from that date. Imputed tax is calculated for 292 days (15 March to 31 December), not the full year. The formula: cadastral value × imputation rate × tax rate × ownership share × 292/365. The reverse applies on sale: an owner who sells on 30 September 2025 files imputed tax for 273 days (1 January to 30 September). The capital gain from the sale is a separate Modelo 210 declaration with its own deadline. For owners who held their property throughout the entire year, the assignment is straightforward: tax year 2025 = calendar year 2025, filed by January or December 2026 depending on income type. A practical note: when filing through Fiscaro, the tax year is assigned automatically. Those filing manually through the AEAT's Sede Electrónica must enter the Periodo de devengo carefully — an error here results in the return being attributed to the wrong tax year, which can trigger queries from the AEAT or, worse, leave the correct year unfiled. 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).