The questions, one by one
When is the modelo 210 due?
It depends on whether you let it. And from 2026 income, both dates have moved to April.
The modelo 210 has never had a single date: it has two, depending on what you do with the house. What is new is that both have shifted, and that the January window is gone.
If the house sits empty: imputed income
A property that is not let files all the same, and what it files is called imputed income. For income accrued up to 2025 the window was the whole of the following calendar year: you could file from 1 January to 31 December, and a great many owners filed in January to get it out of the way.
For income accrued from 2026 onwards the window no longer opens in January: it runs from 1 April to 31 December of the following year. Imputed income for 2026 is therefore filed between 1 April and 31 December 2027.
If the house is let: rental income
Since 2024 income, letting is grouped once a year instead of quarter by quarter. For 2024 and 2025 that annual return was filed between 1 and 20 January of the following year.
For income accrued from 2026 onwards the window is 1 to 20 April of the following year: 2026 rental income is filed between 1 and 20 April 2027. That is twenty calendar days, and they do not come back. An owner who lets for a few weeks and keeps the house empty the rest of the year is in both situations at once, with two windows that now open on the same day.
What changed, and who it will catch out
The change comes from Order HAC/623/2026 of 12 June, published in the Spanish Official Gazette on 23 June 2026. It moves both the opening of the imputed-income season and the twenty days for rental income to April.
The owner it suits worst is the organised one: the one who has filed every January for years, as soon as Christmas is out of the way. In January 2027 there will be nothing to file for 2026 income, and anyone who reads that as “nothing due this year” will find the rental window shut on 21 April.
These dates were checked on 6 September 2026 against the Spanish tax agency's own site and against the Official Gazette; both sources are at the foot of this page. What we still do not put here is the amount, because it depends on the cadastral value, on whether it has been revised, on your share of ownership and on the days you held the property.
Official sources
This page was last checked on 4 September 2026
Responsible for this content Sullivan Benedetto · Torrevieja (Alicante), España
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