Yes, it has. Under Order HAC/623/2026, of June 12, form 210 for non-resident rental income no longer has to be filed every quarter.
It is now filed once a year, within the first twenty days of April of the following year. The change already affects the last quarter of 2026.
What Exactly Has Changed in the Form 210 for Non-Resident Rental Income?
Order HAC/623/2026 amends Article 5 of Order EHA/3316/2010.
That order sets the filing deadlines for the Modelo 210, the Non-Resident Income Tax return for income obtained without a permanent establishment.
The change specifically affects income types 01 and 35, meaning income from rented or subleased real estate.
Until now, this income was declared quarter by quarter, just like other income without a permanent establishment.
Under this new order, the legislator gives it its own treatment and takes it out of the general quarterly calendar.
How Was Rental Income Declared Before This Order?
Before the change, non-resident rental income with a payment due was filed within the first twenty calendar days of April, July, October, and January.
Those deadlines corresponded to income accrued in the previous calendar quarter, meaning four filings a year, one per quarter.
However, if all of the year’s rental income came from a single payer, the owner could already choose to group the whole year’s income into a single annual return, filed within the January deadline of the following year, together with the fourth quarter.
That grouping option already existed, but only for a single payer throughout the year, and with a different deadline, in January, from the one that is now generalized to April.
What Is the New Form 210 non-resident Rental Deadline?
The new Article 5 sets a single deadline.
For income from rented or subleased real estate with a payment due, the filing and payment deadline will be the first twenty calendar days of April of the year following accrual.
This applies whether you file separately, quarter by quarter, or group the whole year together.
The filing method does not determine the deadline. It only determines whether you file one return per quarter or a single annual return. In both cases, the deadline to file and pay is the same.
The four quarterly deadlines of April, July, October, and January no longer exist for this type of income.
This also changes the annual grouping option that already existed for a single payer. It used to be filed in January, together with the fourth quarter. Now it is filed in April, on the same deadline as any other rental return.
| Item | Before Order HAC/623/2026 | Since Order HAC/623/2026 |
| Frequency | Quarterly, 4 filings a year | Annual, 1 filing a year |
| Deadline | First 20 days of April, July, October, and January, for each accrued quarter | First 20 days of April of the year following accrual |
| Grouped filing | Only if there was a single payer during the year, filed in January together with the fourth quarter | Same April deadline as a separate filing |
| Zero-liability returns | January 1 to 20 of the following year, unchanged | January 1 to 20 of the following year, unchanged |
| Refund returns | From February 1 of the following year, 4-year deadline, unchanged | From February 1 of the following year, 4-year deadline, unchanged |
| Gains from property sale, income type 28 | 3 months after the 1-month period from the transfer date ends, unchanged | 3 months after the 1-month period from the transfer date ends, unchanged |
What Happens to 2026 Rental Income?
The order took effect on June 24, 2026. The new annual deadline does not apply the same way to the whole 2026 tax year.
The order’s final provision sets a transitional regime with two scenarios.
If you declare 2026 rental income grouped, in a single annual return, the new deadline already applies. You will file in April 2027 for all of 2026’s income.
If you declare 2026 rental income by separate quarters, the first, second, and third quarters keep their usual calendar. They are filed in April, July, and October 2026, respectively. Only the fourth quarter of 2026, with income accrued between October and December, changes. Instead of being filed in January 2027, it is now filed in April 2027, together with the general filing season.
From income accrued in 2027 onward, the rule is the same for every non-resident owner with rental income. There is a single filing a year, in April of the following year, whichever way you declare.
Picture a non-resident owner with a rented flat in Madrid.
She has been filing her Modelo 210 every quarter for years.
With this change, the October-to-December 2026 quarter is no longer filed in January 2027 as it always was. It is filed in April 2027 instead.
Filing in January out of habit would not be wrong, but there would be no need to pay early either.
The right move is to wait and file within the new April deadline.
Does the Deadline Also Change If I Have an Empty Property in Spain?
Yes, although differently. This applies if you are a non-resident with an urban property in Spain that is not rented out. That income is taxed as imputed income, income type 02.
The new Article 5, section b, sets the filing and payment deadline from April 1 to December 31 of the calendar year following the accrual date.
This imputed income always accrues on December 31 of each year, under Article 27.1.c of the consolidated Non-Resident Income Tax Act.
Does Anything Change If I Have the Form 210 Payment Direct-Debited?
Yes. Order HAC/623/2026 also amends Annex II of Order EHA/1658/2009, which sets the deadlines for direct-debiting tax payments.
For rented or subleased property, income types 01 or 35, the deadline to direct-debit the Modelo 210 payment is now April 1 to 15 of the year following accrual.
This applies whether you group the year or not, and it is in line with the new general filing deadline.
What Other Changes Does Order HAC/623/2026 Bring to the Form 210?
The deadline change is the update that affects you most if you have a rented property. The order also introduces technical improvements to the form itself, to give the Tax Agency more information about real estate income.
A new annex to break down deductible expenses for rented or subleased property, itemizing the expenses deducted from gross income.
New fields for number of days and ownership share, to show how many days the property was available to the owner or rented out, and what ownership percentage applies to each spouse or co-owner.
A new cadastral reference field, to indicate whether the property has an assigned cadastral reference.
The date and signature field is removed from the form. The taxpayer’s address field is renamed to current address in the country of residence.
These changes to the Modelo 210 form itself, not the deadline changes, apply for the first time to returns filed from January 1, 2027, regardless of the income’s accrual date.
How Is Non-Resident Rental Income Taxed?
This has not changed with the new order, but it is worth keeping in mind. The applicable rate depends on where you are a tax resident.
|
Tax residence |
Applicable rate |
|
General |
24% on gross income obtained in Spain, with no deductible expenses |
|
European Union or European Economic Area, with effective exchange of tax information |
19%, with the right to deduct expenses allowed under Spanish personal income tax rules, as long as they are directly linked to the income obtained in Spain |
|
Outside the EU or EEA, for example residents of the United States |
24% on gross income, with no deductible expenses |
Getting the taxable base right, applying the correct rate, and not missing a deadline are the trickiest parts of the Modelo 210.
At Servicios RR, we handle non-residents’ annual tax return from start to finish, checking whether any deductible expenses apply to you and filing the return within the new deadline.
Frequently Asked Questions
Since when does the new annual Modelo 210 rental deadline apply?
The order took effect on June 24, 2026. For 2026 income filed by quarter, it only affects the fourth quarter, October through December. That quarter is filed in April 2027 instead of January 2027. From 2027 income onward, the annual April deadline always applies.
If I already filed the third quarter of 2026 in October, do I need to do anything else?
No. The first three quarters of 2026 keep their usual calendar. Only the fourth quarter of 2026 moves to the new April 2027 deadline.
Can I keep filing rental income quarter by quarter if I prefer?
Yes. The order does not require you to group the year into a single return. You can keep filing each quarter separately. What changes is that, from 2027 onward, all those returns, whether grouped or separate, share the same filing deadline, the first twenty days of April of the following year.
Does the deadline change also affect the sale of a property by a non-resident?
No. The deadline to declare the capital gain from selling a property, income type 28, has not changed. It is still three months after the one-month period from the transfer date ends.
What if I have a property in Spain that I do not rent out, I just use it myself?
That case is taxed as imputed income, income type 02, not as rental income. Its deadline also changes with this order. It now runs from April 1 to December 31 of the calendar year following accrual, which always happens on December 31.