Modelo 210 deadline: when to file, situation by situation

When is Modelo 210 due?

It depends on what the home earned during the year, and on the tax year: Orden HAC/623/2026 moved most windows from tax year 2026. Each owner files their own return, one per property.

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To see what your home owes for the year, try the free non-resident tax in Spain simulator.

What is the deadline for a home you don't rent out?

December 31, 2026 for the 2025 return, the last one whose window is the whole following year. From tax year 2026, the window opens later: from April 1 to December 31 of the following year.

This is the return for a home that stays empty or that you use yourself: Spain treats a share of its cadastral value as income. That income is counted at the end of the tax year, so the return is always filed the year after.

1. December 23, 2026

   Last day to file the 2025 return with payment by direct debit

2. December 31, 2026

   Last day to file and pay the 2025 return

3. April 1, 2027

   The 2026 return can be filed

4. December 23, 2027

   Last day to file the 2026 return with payment by direct debit

5. December 31, 2027

   Last day to file and pay the 2026 return

Each owner files one return per property, and these returns are never grouped: a couple who own a flat half each file two. If you bought or sold the home during the year, the return covers only the days you owned it.

What changed in the Modelo 210 calendar?

Orden HAC/623/2026, published in June 2026, moved the windows of the returns with tax to pay, from tax year 2026 on:

• Home not rented out: the window opens on April 1 of the following year instead of at the start of it. It still closes on December 31.
• Rent with tax to pay: a single window, April 1 to April 20 of the following year, whether you group the year or file rent by rent. It applies to 2026 rent grouped for the year and to rent from October 2026 filed separately; after that, the quarterly windows are gone.
• Unchanged: zero-tax rental returns (January 1 to January 20), refunds (from February 1) and the return after a sale.

The 2025 return of a home not rented out keeps the old window: it is still due by December 31, 2026. Returns filed from 2027 on also use a new version of the form, with boxes for the number of days and each owner's share: see the Modelo 210 form in English, box by box.

When do you file Modelo 210 for a home you rent out?

Rent with tax to pay is now declared from April 1 to April 20 of the following year: April 1, 2027 to April 20, 2027 for 2026 rent grouped for the year, or for rent from October 2026 filed separately. You can group the year in one return or file rent by rent; both go in the same window, and rent from several tenants of the same home can be grouped.

Rent of January to September 2026 filed separately kept the old quarterly windows, in April, July and October 2026: if one of those returns is missing, it is already late.

A return with zero tax keeps its own window, January 1 to January 20 of the following year, before the April one. It happens, for example, to residents of the EU or the EEA whose deductible expenses equal or exceed the rent.

From tax year 2026, if the home was rented out for part of the year, you file two returns: one for the rent (in April with tax to pay, in January with zero tax) and one for the days it wasn't rented, from April 1 to December 31.

When is Modelo 210 due after you sell?

Within three months, counted from the end of the buyer's month. When you sell, the buyer keeps 3% of the price and pays it to the tax office within a month (Modelo 211); your Modelo 210 for the gain is due in the three months after that.

A sale in mid-March, for example: the buyer pays by mid-April, and your return is due between mid-April and mid-July.

• File even at a loss: the return is how you get the 3% back.
• No direct debit for this return: pay by transfer, card or at a Spanish bank.
• The year of the sale still has its own return for the days you owned the home without renting it out, in the usual window the following year.

Non-resident tax rules set no deadline for refunding the 3%; six months after your filing window ends, the tax office owes you interest if the delay is its own.

How do you pay Modelo 210 before the deadline?

The way you pay sets your real last day: a direct debit closes earlier, and a transfer from abroad counts on the day it arrives.

• Direct debit, only when you file online: until December 23 for a home not rented out, April 15 for rent. The account can be in Spain or anywhere in the SEPA zone (the United Kingdom, Switzerland and Norway included), in your name or the filer's. The tax is taken in full at the end of the window: keep the money in the account until then.
• Transfer from abroad: fill in the form online and choose payment by transfer from abroad. You get an account and a payment reference valid for thirty days; pay in euros, with the reference alone as the message. The return only counts as filed once the money reaches the tax office, so send it days ahead.
• Card or a Spanish bank: online with a digital certificate or Cl@ve, or at a Spanish bank with the printed form.

If you'd rather not deal with certificates and transfers, we file your Modelo 210 and tell you what to pay before each deadline.

What if the last day is a weekend or a holiday?

It moves to the next working day in Spain. Saturdays, Sundays and Spanish public holidays (national, regional or local) don't count; a public holiday in the country where you live doesn't move it.

No last day of the 2025 and 2026 returns falls on a weekend or a national or regional holiday: none of them moves, unless your town has a local holiday that day.

What happens if you file Modelo 210 late?

If you file before the tax office writes to you, you pay a surcharge, not a penalty: 1% of the tax, plus 1% per full month late. After twelve months it is 15%, with late interest from then on (4.0625% a year in 2026, until a new budget law changes it).

• The surcharge is cut by 25% if you pay the tax when you file, then the surcharge within the period of the tax office's notice.
• Once the tax office has written to you, it becomes a penalty: 50% to 150% of the unpaid tax, plus interest.
• A zero-tax return filed late costs a fixed fine: €200 under the law, halved to €100 if you file before any letter. A refund return is never late within its four years.

The tax office generally has four years from the end of each window to claim a return, and the count starts again whenever it acts on it. Past years can still be filed, and they cost less before it writes: start with us and we catch them up with this year's.