Modelo 210 in 2026: Quarterly Filing Ends and the Annual Deadline Begins
Order HAC/623/2026, published in the BOE on 23 June 2026, ends quarterly filing of Modelo 210 on rental earnings for non-resident owners. The return becomes annual, due in the first twenty calendar days of April of the year after the income accrues.
What exactly did Order HAC/623/2026 change?
Modelo 210 is the form through which Spain collects Non-Resident Income Tax (IRNR). An owner who is not tax-resident in Spain but receives rent from a Spanish property has until now filed it four times a year. Order HAC/623/2026 of 12 June 2026, published in the Boletín Oficial del Estado on 23 June 2026 (BOE no. 152, BOE-A-2026-13573) and in force since 24 June, removes that quarterly cycle.
In its place the order sets a single annual window. The BOE text fixes filing at «los veinte primeros días naturales del mes de abril del año siguiente al de devengo, tanto para declarar de forma separada como agrupada» — the first twenty calendar days of April of the year following accrual, for separate and grouped returns alike.
Direct debit runs on a shorter clock. An owner who wants the amount taken from a bank account must file between 1 and 15 April, not up to the 20th: a return submitted on 18 April is on time, but too late to be paid by direct debit.
When does the first annual return actually fall due?
The new regime does not switch on for everyone at once: for grouped returns it covers income accrued in 2026, for separate returns rent accrued from the last quarter of 2026 onwards.
That leaves one quarterly return still standing. Rental earnings for the third quarter of 2026 are declared in October 2026 under the old rules, and it is the last quarterly Modelo 210 a non-resident owner will file. The annual regime does not absorb it.
| Filing | What it covers | Deadline |
|---|---|---|
| Last quarterly Modelo 210 | Rent received, Q3 2026 | October 2026 |
| First annual Modelo 210 | Rent accrued in 2026 | 1–20 April 2027 |
| Direct debit of the annual payment | Same return | 1–15 April 2027 |
| Imputed income for 2025 | Property at owner's disposal in 2025 | During 2026, previous rules |
| Imputed income for 2026 | Property at owner's disposal in 2026 | 1 April – 31 December 2027 |
What happens to imputed income on a property kept for personal use?
A property a non-resident owner keeps at their own disposal instead of letting it is not outside IRNR. Spanish law applies a notional rent to it, renta imputada, for the period it is not let: no tenant, no money received, but a taxable amount and a return to file.
The amount is 2% of the cadastral value, or 1.1% where that value has been revised within the last ten years. The base is the cadastral value, not the purchase or market price.
The order also changes when this is declared. From 2026 income onwards, imputed income is filed between 1 April and 31 December of the following year, a nine-month window. Imputed income for 2025 keeps the previous rules and is declared during 2026.
What rate applies, and what can be deducted?
The order changed the calendar, not the tax. Rates are unchanged: 19% for tax residents of the European Union, Iceland and Norway, 24% for tax residents of every other country. What separates the two groups is less those five percentage points than what the percentage is applied to.
| Owner's tax residence | Rate | Taxable base |
|---|---|---|
| European Union, Iceland, Norway | 19% | Rental earnings after deductible expenses |
| Any other country | 24% | Gross rental income, no deductions as a general rule |
Owners resident in the EU and the EEA may deduct the costs of holding and running the property:
- IBI, the municipal property tax
- Community of owners fees
- Insurance on the property
- Utility bills
- Repairs and maintenance
- Mortgage interest
- Depreciation of 3% a year on the value of the building
An owner tax-resident outside the EU pays, as a general rule, 24% on gross rent with none of those deductions: one group is taxed on what remains after costs, the other on the full amount received.
The asymmetry is being litigated. In 2025 the Audiencia Nacional held that denying deductions to owners resident outside the EU is incompatible with the free movement of capital. That is case law, not a change in the statute: the rule has not been amended, and deductions claimed on that basis are a position to assess with a Spanish tax adviser.
Why does this matter on the Costa Blanca?
IRNR does not depend on how a property is used. It applies to any owner of Spanish property without Spanish tax residence, whether the flat is let by the week, let long-term or left empty. On the Alicante coast that covers a large share of ownership: British, Scandinavian and Eastern European owners are well represented, and only EU, Icelandic and Norwegian tax residents fall in the 19% band.
The registered rental stock behind those returns has been contracting. The province of Alicante held 32,148 registered tourist homes in May 2026 against 40,273 a year earlier, and the largest coastal municipalities moved the same way:
- Torrevieja: 3,887 registered tourist homes in May 2026, against 4,927 a year earlier
- Dénia: 2,926, against 3,746 a year earlier
- Benidorm: 2,564, against 2,845 a year earlier
On local levies the Valencian Community is an outlier: it is the only large Mediterranean region in Spain without a tourist tax, after a levy created by a regional law in 2022 was repealed in November 2023 before entering into force. Elsewhere the charge is real — tourist housing in Barcelona pays €9.50 per person per night, the rest of Catalonia €1.75 in 2026 and €2 from 2027, and the Balearic Islands €2 in high season.
With no per-night regional levy to collect, the annual IRNR return is the main recurring tax date in a Costa Blanca owner's year.
What should a non-resident owner do before April 2027?
Annual filing is simpler, but it removes four reminders a year. An owner who kept records because a quarterly deadline was approaching now has to keep them without that prompt, or hand the task to a property manager or a tax adviser.
- File the third-quarter 2026 Modelo 210 in October 2026. It is the last quarterly return and nothing else absorbs it.
- Start collecting 2026 expense records now: IBI receipts, community fees, insurance, utility bills, repair invoices, mortgage interest and the building value used for the 3% depreciation.
- Confirm your country of tax residence and the band it puts you in — 19% on net income for the EU, Iceland and Norway, 24% on gross income for everywhere else. The rate follows tax residence, not nationality.
- Diarise 1–20 April 2027 for the first annual return, and 1–15 April 2027 if the payment is to be taken by direct debit.
- Keep the imputed-income obligation separate: 2025 imputed income is declared during 2026 under the previous rules, 2026 imputed income between 1 April and 31 December 2027.
The decision to make this autumn is not about the April 2027 return itself, but about who keeps the 2026 records in the meantime: the papers behind a deduction are collected month by month and produced once, in April 2027.
This article is for information only and does not replace advice from a qualified Spanish tax adviser on an individual case.