Is Modelo 210 still filed quarterly?

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• Martin (Soycasero)Equipo SoycaseroSep 19, 2026

  For income accrued from 2024 onwards, rental income is grouped annually rather than declared quarter by quarter. From 2026 income, filing and payment run from 1 to 20 April of the following year, or 1 to 15 April with a direct debit (Orden HAC/623/2026, BOE-A-2026-13573). Income for 2025 was still filed in January 2026.

  Declaring each payment separately remains possible. From the last quarter of 2026 that also goes in April; July to September 2026 is still filed in the first twenty days of October.

  The source is the Spanish tax agency (AEAT). If your ownership changed during the year, or the property is jointly owned, the practical detail is one for your gestoría.

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