Modelo 210 from 2027: April deadlines, the new expense annex and what to keep
Last reviewed 13 October 2026 · General information, not advice
In short
- Rental income with tax to pay: from 2026 income, file in the first 20 days of April of the following year.
- Property not rented (imputed income): from 2026 income, the window opens 1 April instead of 1 January.
- Returns filed from 1 January 2027 itemise deductible expenses in a new annex, and add “number of days” and “ownership share” boxes.
The new deadlines
| Return (with tax to pay) | 2025 income | 2026 income onward |
|---|---|---|
| Rental income, one return for the year | 1–20 January 2026 (direct debit 1–15 January) | 1–20 April of the following year (direct debit 1–15 April) |
| Rental income, separate return per accrual | First 20 days of the month after each quarter | Accruals up to September 2026 keep the quarterly dates; from October 2026, 1–20 April of the following year |
| Property not rented (imputed income) | 1 January – 31 December 2026 | 1 April – 31 December of the following year (direct debit to 23 December) |
For returns with a zero result or a refund, check the dates with your gestor or the Agencia Tributaria. Find your exact window →
The expense annex: why your records matter more now
From 2027 the return breaks deductible expenses down by type, so each figure needs documents behind it. If you can deduct expenses (see below), keep for each property and year:
- IBI receipts and community fees.
- Home insurance and any mortgage interest statements.
- Repair and maintenance invoices: proper facturas with both parties' tax IDs, paid by bank transfer.
- Utilities you paid as the owner.
- Your purchase deed and the cadastral values (used for depreciation and imputed income).
- Days rented, days empty, and your ownership share — the form now asks for both.
Living outside the EU?
Under the current rules, owners resident outside the EU/EEA can't deduct expenses on Modelo 210 and pay 24% on gross rent. In July 2025 the Audiencia Nacional (SAN 3630/2025) found this discriminatory, but the State appealed and the Supreme Court admitted the appeal on 15 July 2026; the form hasn't changed. Keep every receipt anyway: if the ruling is confirmed, you'll need them to claim back past years. Some advisers suggest protective claims for older years — ask a professional.
Sources
We check these sources every quarter and update this page when the rules change.