If you own property in Spain but live abroad, there is an important update you should not overlook. The Spanish Tax Agency has introduced changes to the Model 210 filing deadlines affecting imputed income from urban properties and income from rented or sublet properties. These changes were introduced by Order HAC/623/2026 and will affect filings submitted from 1 January 2027 onwards.
For many foreign owners, this matters because Model 210 is the form used by non-residents to declare certain Spanish-source income, including imputed income on a property kept for private use and rental income from Spanish real estate. The update also introduces a new annex for deductible expenses in rented or sublet properties, plus new boxes for number of days and ownership percentage.
What changes for imputed income on Spanish property?
For non-residents declaring imputed income on an urban property in Spain, the filing window is moving. Until now, the filing period started on 1 January of the following year. Under the new rules, it will now run from 1 April to 31 December of the following calendar year. Payment by direct debit will be available from 1 April to 23 December of that following year.
This new deadline will first apply to imputed income relating to 2026, which means those returns will be filed between 1 April and 31 December 2027. The Tax Agency makes clear that the deadline for 2025 imputed income does not change: it remains from 1 January to 31 December 2026. (Agencia Tributaria)
What changes for rental income?
For rental or subletting income resulting in tax payable, the new general deadline will be the first 20 calendar days of April of the year following accrual, whether the income is filed separately or grouped. The Tax Agency also reminds taxpayers that, for rental income accrued from 2024 onwards, the grouping period changed from quarterly to annual. Direct debit will be available from 1 to 15 April of the following year.
There is, however, an important exception. These new deadlines do not affect non-resident taxpayers declaring non-grouped rental income for accruals in April, May, June, July, August and September 2026. Those rental amounts keep their existing filing deadlines, namely during the first 20 calendar days of July or October 2026, as applicable.
Why this matters for foreign owners
This is the kind of tax update that can easily be missed, especially if you are a non-resident owner who only files occasionally or relies on past deadlines. The practical risk is simple: using an old filing calendar may lead to mistakes, late filing or unnecessary confusion, particularly where a property has been partly used privately and partly rented out. The new version of the form also requires more detail in some cases, including deductible expenses and the period during which the property was available or rented. (Agencia Tributaria)
Final point
If you are a non-resident owner in Spain, this is a good moment to review how your property is being declared and whether the new Model 210 deadlines affect you from 2026 onwards. The answer may differ depending on whether the property is for your own use, rented out, or both.
Malaga Solicitors advises international clients on Spanish property matters, tax compliance, non-resident tax returns and related legal issues in Spain.
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Email: mail@malagasolicitors.com
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