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Taxes

I file Modelo 210 quarterly. Does the new April deadline for rental income affect me too?

Martin (Soycasero)Equipo SoycaseroOct 8, 2026

I have always filed my Modelo 210 for rental income quarter by quarter rather than once a year. I have now heard that Spain moved the annual filing window for rental income from January to April starting this year.

Does that change anything for someone who still files quarter by quarter?

Replies

  • Martin (Soycasero)Equipo SoycaseroOct 8, 2026

    Yes, from the last quarter of 2026. Orden HAC/623/2026 of 12 June 2026 (BOE-A-2026-13573) sets the window for rental income in Modelo 210 (claves 01 and 35) at 1 to 20 April of the following year, or 1 to 15 April with a direct debit, for grouped and for separate declarations alike.

    For separate declarations the new window applies to income accrued from October 2026 onwards. Income from July to September 2026 keeps its old deadline, the first twenty calendar days of October 2026. From October onwards, rent declared separately is filed in April 2027 together with the rest of the year, so in practice the quarterly rhythm for rental income ends with the October 2026 filing. The Spanish tax agency explains this with worked examples on its Modelo 210 page ("Nota modificaciones plazos de presentación").

    Whether grouped or separate declarations suit your situation better, for instance with joint ownership, is a question for your gestoría.