Modelo 210 rule changes, newest first

The decree extends to tax year 2026 the rule by which a home not rented out is taxed on 1.1% of its cadastral value, rather than 2%, where the town’s values were revised in a general valuation in force since 2012. It is in force, but the Congress’s Diputación Permanente must still vote to ratify it: the Cortes are dissolved until the general election.

Ratified, the 1.1% rule for values revised since 2012 carries on in 2026. Repealed, tax year 2026 goes back to the permanent rule: 1.1% only where the values were revised in the tax year or the ten before, 2% otherwise, so more homes pay on 2%. Our simulator will offer tax year 2026 once the vote is known.

It changes neither the 2025 return due by December 31, 2026 nor any deadline. From the following tax year, it also sets a scale on the sum of an owner’s cadastral values, whose application to non-residents isn’t published yet, and it lets town halls raise the IBI on homes left empty and, in stressed housing areas, on tourist rentals.

The Congress voted against ratifying this decree, which repealed it. It carried the same imputed-income rule for tax year 2026 and the same scale for the following years: Real Decreto-ley 29/2026 brought them back a few days later, and awaits its own vote.

Nothing changed for owners in between: no return of tax year 2026 can be filed before April 1, 2027.

Every return filed from January 1, 2027 uses a new version of the form, whatever its tax year: a 2025 return filed late, too.

It adds a box for the number of days the home was at your disposal or rented out, one for your share of ownership, one saying whether the home has a cadastral reference, and an annex listing rental expenses. See the Modelo 210 form, box by box.

Home not rented out: from tax year 2026, the return is filed from April 1 to December 31 of the following year, so from April 1, 2027 to December 31, 2027 for 2026. The 2025 return keeps its window: it is due by December 31, 2026.

Rent with tax to pay: one window, April 1 to April 20 of the following year, for 2026 rent grouped for the year and for rent from October 2026 filed separately. Rent with zero tax keeps January 1 to January 20.

Paying by direct debit closes each window a few days earlier: December 23 for a home not rented out, April 15 for rent. Every date: the Modelo 210 deadline, situation by situation.