Modelo 210 deadline finder (2026 and 2027 rules)

Last reviewed 13 October 2026 · General information, not advice

Non-residents who own property in Spain file Modelo 210 for rental income, and for “imputed income” on a property that isn't rented. Orden HAC/623/2026 moved the main deadlines to April from 2027. Pick your case to see your filing window.

What to have ready

• Rental income received, per property and owner.
• From 2027 returns, expenses itemised by type (interest, repairs, community fees, utilities, insurance, local taxes…) — the form adds an expense annex. EU/EEA residents can deduct them; see the guide for owners outside the EU.
• The number of days rented and your ownership share — new boxes on the form.
• The property's cadastral value (valor catastral), for imputed income.