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. Filing and payment run from 1 to 20 January of the following year; if you set up a direct debit, electronic filing runs from 1 to 15 January.

  Quarterly filing remains possible for those who prefer it, but for most landlords the annual grouping is simpler.

  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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