Spain · timing
Modelo 210 deadlines changed in 2026
Why the property-income type and accrual period must be checked against the live official notice.
Direct answer
Spain changed parts of the Modelo 210 calendar in June 2026 for imputed urban-property income and rented-property income. Transitional periods remain, so old quarterly summaries can now be wrong.
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.