Modelo 210: who files it, deadlines and what happens if you don't

Deadlines by type of income

They are set by article 5 of Ministerial Order (Orden) EHA/3316/2010, as worded by Orden HAC/623/2026 (Boletín Oficial del Estado, 23 June 2026). “Grouped” means declaring all the year's rent from a property in one return; “separately” means declaring each accrual of rent on its own:

• Sale of a property: a three-month window that opens one month after the sale (that is, between one and four months after it), whether or not there is tax to pay (the order refers to article 14.4 of the Non-Residents Income Tax Regulation).
• Imputed income from an urban property that is not let: 1 April to 31 December of the following year.
• Rental income with tax to pay: 1 to 20 April of the following year, whether you file it grouped or separately (with the 2026 transition explained below).
• Other income with tax to pay (not rent, not a property sale and not imputed income): the first twenty calendar days of April, July, October and January, for the income of the previous quarter.
• Nil returns: 1 to 20 January of the following year.
• Refund returns: from 1 February of the following year and within four years from the end of the period to declare and pay the withholding.

What falls due in the rest of 2026

The order itself sets when the new deadlines start to apply. For 2026, the new annual April deadline covers the whole year's rental income only if you file it grouped; if you file each period separately, it covers only the income accrued in the last quarter of 2026, and the earlier quarters keep the old quarterly deadlines. So in what remains of 2026:

• Rent for July, August and September 2026 filed separately with tax to pay: 1 to 20 October 2026, under the previous rules.
• Imputed income for 2025: until 31 December 2026, also under the previous rules.
• Other income from July to September with tax to pay: 1 to 20 October 2026.
• Sales: according to the date of each sale, with the rule above.

Rent for April to June 2026 filed separately was due by 20 July; if it was not filed, it is now late. Rent with tax to pay for October to December 2026 filed separately, all 2026 rent with tax to pay filed grouped, and imputed income for 2026 follow the new deadlines: 1 to 20 April 2027 for rent, and 1 April to 31 December 2027 for imputed income.

An empty property must also be declared

If a non-resident individual owns an urban property in Spain that is neither let nor used for a business, the law, with limited exceptions, imputes an income to it and it must be declared, even if the property is closed all year (Non-Resident Income Tax Act, Real Decreto Legislativo 5/2004, articles 13.1.h and 24.5). It is not a fine; it is how the tax works. And each year left undeclared remains pending until it is regularised or becomes time-barred.

Tax residence in the EU or outside it

On rental income, if you are tax resident in another European Union country, or in a European Economic Area country with an effective exchange of tax information, you may deduct the expenses the law allows, provided you can prove they are directly related to the income earned in Spain and have a direct and inseparable economic link with the activity carried out in Spain, and the rate is 19%. If you are tax resident in any other country, the rate is 24% on the gross income, with no expenses deducted (articles 24.1, 24.6 and 25.1.a of the same act). The United Kingdom, the United States and Switzerland are not in the European Union or the European Economic Area.

That is why, for rental income, the first step is to establish where you are tax resident before completing the form: the rate and the expenses depend on it.

When you sell the property

When a non-resident without a permanent establishment sells a property in Spain, the buyer must withhold and pay 3% of the agreed price, or make the corresponding payment on account, towards the seller's tax (article 25.2 of the same act). The seller then declares the result of the sale on Modelo 210, whether a gain or a loss, within the deadline for sales given above, and deducts what was withheld. What decides the result of a sale, the refund of the 3% and the plusvalía are explained in selling property in Spain as a non-resident.

A sale can trigger more than one tax, such as non-resident income tax on the gain and, where it applies, the municipal tax on the increase in land value (plusvalía municipal), with short deadlines, so it is worth calculating them before signing.