Spain · timing
When is Spanish non-resident tax due? Modelo 210 dates for 2026 and 2027
The Modelo 210 dates that apply now, checked against the Agencia Tributaria on 27 October 2026.
Updated
Direct answer
It depends on the income and the year. 2025 imputed income on an empty or personal-use home: file and pay by 31 December 2026, direct debit until 23 December 2026. 2026 rental income with tax to pay, grouped or October-December declared separately: 1-20 April 2027, not January (Orden HAC/623/2026). Rents for April-June and July-September 2026 declared separately kept their July and October 2026 windows. 2026 rental income with zero tax: 1-20 January 2027. 2026 imputed income: 1 April to 31 December 2027. For rental returns with tax to pay, January now only covers rents earned up to 2025; a 2026 rental return with zero tax still goes in 1-20 January 2027. Checked on the Agencia Tributaria site on 27 October 2026.
Working route
Read the 2026 notice
Start with the Agencia Tributaria change notice and identify whether your accrual falls into a transitional or new period.
Separate rent and imputed income
They can use different income codes and filing logic even for the same property.
Check payment timing
Direct-debit availability can close before the filing window itself. Confirm both submission and payment dates.
Hard stop
Do not rely on a pre-June-2026 blog calendar. For a property sale, use the separate disposal timetable in the official instructions.