Filing deadlines for Modelo 210 depend on how the property is used — and they changed fundamentally from tax year 2026 under Orden HAC/623/2026. This tax calendar shows all relevant dates at a glance, so you never miss a deadline. For own use and vacancy (Renta imputada — imputed income), the filing period from tax year 2026 runs from 1 April to 31 December of the following year. Until tax year 2025, the deadline started on 1 January. If you want to pay by direct debit (Domiciliación bancaria), the filing must be submitted by 23 December — eight days before the general deadline. For rental income, the AEAT offers two filing options: a bundled annual return (from 1 to 20 April of the following year from tax year 2026) or quarterly returns within the first 20 days after each quarter ends. For direct debit payment, the bundled annual return deadline is 15 April. For quarterly returns for the 2026 tax year, the previous quarterly deadlines apply for Q1 to Q3; the Q4 return falls under the new deadline (1–20 April 2027). Mixed use — where the same property is both rented and owner-occupied in the same calendar year — requires separate declarations for the rented and non-rented periods, each with its own deadline logic. The calendar shows the deadlines relevant to your situation based on the usage type you select. Choose your situation above. Detailed information on all deadlines and the new direct debit dates can be found on our deadlines overview page. To calculate your specific tax amount, use the Modelo 210 calculator.