Modelo 210 Deadlines 2026: Complete Non-Resident Calendar

Why the modelo 210 calendar is confusing in 2026: accrual date versus filing year

Modelo 210 is a self-assessment: the Agencia Tributaria (AEAT) sends no reminder and no bill, so the taxpayer alone is responsible for knowing the deadline. The rule that governs every deadline is that it runs from the accrual date of the income, which article 27 of Real Decreto Legislativo 5/2004, the consolidated non-resident income tax act, fixes at 31 December for deemed income, at the moment rent falls due or is collected for rental income, and at the date of the transfer for a capital gain.

The deadlines themselves are set by article 5 of Orden EHA/3316/2010. Orden HAC/623/2026, of 12 June, published in the BOE of 23 June 2026 and in force since 24 June, rewrote that article. Its single final provision states that the new deadlines apply for the first time to deemed income and grouped rental income accrued in 2026, and to separately filed rental income accrued in the last quarter of 2026.

The practical consequence is that during 2026 you file under the old calendar for 2025 income, and from 2027 you file under the new calendar for 2026 income. A calendar that quotes only one regime is not wrong for every reader, but it is wrong for half of them. Every date in this guide is therefore tied to an accrual year.

Deemed income on a home for your own use: the whole of 2026, then April to December from 2027

A non-resident who keeps a Spanish home for personal use declares deemed income (income type 02) that accrues on 31 December of each year. For the 2025 accrual, the return can be filed at any moment between 1 January and 31 December 2026, exactly as before: the AEAT note on the change confirms that the 2025 period is unaffected.

For the 2026 accrual and every later year, the new article 5.b) of Orden EHA/3316/2010 opens the window on 1 April of the following calendar year and closes it on 31 December. The 2026 deemed income can therefore be filed only between 1 April and 31 December 2027. An owner who tries to file in January 2027, as many did every year, will find the period has not started.

There is one return per owner and per property. A couple owning one flat in Torrevieja 50/50 files two returns, each with half of the cadastral value. The window is long, but the last day is a real deadline: 31 December 2026 falls on a Thursday and 31 December 2027 on a Friday, so no weekend extension applies in either year.

Rental income: annual grouping and the move from January to April

Rental income (income type 01, or 35 when there are several payers) has been grouped annually since the 2024 accruals under Orden HFP/1338/2023, so the quarterly rental returns many websites still describe belong to the past. For rent accrued in 2025 the grouped return with tax to pay was filed between 1 and 20 January 2026, under the old calendar.

For rent accrued in 2026, the new article 5.c).1.º moves the deadline for returns with tax to pay to the first 20 calendar days of April of the following year, that is 1 to 20 April 2027, and it does so both for grouped and for separately filed returns.

The transition is staggered. If you chose to file each quarter of 2026 separately, the first three quarters keep the old rule of the first 20 days of the month after the quarter: April, July and October 2026. Only the fourth quarter of 2026 moves to 1 to 20 April 2027, the same date as the grouped return. From 2027 accruals onwards, April is the only date.

Where a home is let for part of the year and used by the owner for the rest, both returns are due: the rental return for the days let and the deemed income return, apportioned over the remaining days, on its own calendar. The two never share a deadline.

Nil returns and refund claims: 20 January and 1 February

Not every modelo 210 carries a payment. A resident of the EU, Iceland, Norway or Liechtenstein whose deductible expenses equal the rent, or an owner whose income is exempt under a treaty, files a nil return. Article 5.c).2.º of Orden EHA/3316/2010, untouched by the 2026 reform, keeps that return in the period from 1 to 20 January of the year following accrual: 1 to 20 January 2026 for 2025 income and 1 to 20 January 2027 for 2026 income.

Returns with a refund due, typically because withholding exceeded the tax, may be filed from 1 February of the year after accrual and within four years counted from the end of the period in which the withholding was due. The same four-year limit governs the right to request refunds under article 66 of Ley 58/2003, the General Tax Act.

This February rule does not apply to the return after a property sale, which has its own window whatever the result, as explained in the next section. Mixing the two is a frequent cause of missed deadlines among sellers expecting to recover the 3% retention.

Selling your property: modelo 211 within one month, modelo 210 within four

When a non-resident sells, the buyer must withhold 3% of the price and pay it to the AEAT on modelo 211 within one month of the date of the transfer, under article 25.2 of the consolidated non-resident tax act and article 8.5 of Orden EHA/3316/2010. The buyer then hands the seller the stamped copy of the 211.

The seller declares the gain (income type 28) on modelo 210 in the three months that begin once that one-month period has expired: in practice, four months from the deed. Article 5.a) of the Orden says expressly that this deadline applies whatever the result of the return, so a seller reclaiming part or all of the 3% uses the same window, not the 1 February rule.

The gain is taxed at 19% for every non-resident, whatever the country of residence, under article 25.1.f) of the consolidated text. If the 3% withheld exceeds the tax, the difference is refunded to the account you indicate, provided the buyer’s modelo 211 was filed and paid and your earlier deemed-income returns are in order.

Direct debit and other payment cut-offs: why 23 December is not 31 December

There are three ways to pay. The NRC reference is generated when a Spanish collaborating bank charges the amount to an account; direct debit has accepted SEPA accounts outside the collaborating network since February 2024; and a transfer from abroad requires filing online first with the acknowledgement of debt option, which produces a payment identifier valid for 30 days, always in euros.

Direct debit closes before the filing period does, because the bank needs time to execute the charge. Under the amended article 12.6 of Orden EHA/3316/2010, deemed income accrued from 2026 can be domiciled from 1 April to 23 December of the following year; rental income, grouped or separate, from 1 to 15 April; and the general quarterly windows run from the 1st to the 15th of April, July, October and January.

For the 2025 deemed income filed during 2026, the last day to set up a direct debit is 23 December 2026, whereas the last day to file is 31 December. For the 2025 grouped rental return, the debit window closed on 15 January 2026. The sale return (type 28) can never be paid by direct debit.

Weekends and public holidays: what happens when the deadline falls on a Saturday

Most modelo 210 periods are expressed in calendar days: the first 20 calendar days of April include weekends. What matters is the last day. Under article 30.5 of Ley 39/2015, which governs the computation of administrative time limits, when the last day of a period is a non-working day the period is extended to the next working day, and article 30.2 lists Saturdays, Sundays and public holidays as non-working days.

Periods set in months, such as the one month for modelo 211 or the three months for the sale return, are counted from date to date under article 30.4: a deed signed on 31 May produces a one-month period ending on 30 June, because June has no 31st.

For 2026 the calendar is kind: 20 January was a Tuesday, 20 April and 20 July were Mondays, 20 October is a Tuesday, 23 December is a Wednesday and 31 December a Thursday. In 2027, 20 January is a Wednesday, 1 February a Monday, 1 April a Thursday, 20 April a Tuesday and 31 December a Friday. None of the closing dates in either year needs the weekend rule.

Filing late: surcharges under article 27 of the General Tax Act

If you file after the deadline on your own initiative, before any demand from the AEAT, there is no penalty. Article 27.2 of Ley 58/2003, as worded by Ley 11/2021, imposes a surcharge of 1% plus a further 1% for each full month of delay, calculated on the amount to pay, and no late-payment interest is charged during the first twelve months.

Once more than twelve months have passed, the surcharge becomes a flat 15% and late-payment interest is added from the day after the twelve-month point until the return is filed. Article 27.5 reduces the surcharge by 25% when both the debt and the remaining surcharge are paid within the period of article 62.2, which opens when the AEAT notifies the surcharge assessment.

The picture changes if the AEAT writes first: a prior demand removes the surcharge route and opens a penalty procedure instead. Debts are time-barred after four years under article 66, so an owner who never filed usually regularises the four open years and lets the rest fall away.

Six calendar mistakes that cost Costa Blanca owners money

The first is the 20 June myth, borrowed from the resident income tax campaign: modelo 210 has no June deadline. The second is filing the 2026 deemed income in January 2027, when the period does not open until 1 April. The third is quoting the old quarterly rental calendar, abolished for 2024 accruals and moved to April for 2026 accruals.

The fourth is confusing 23 December, the last day to set up a direct debit, with 31 December, the last day to file: a return prepared on 28 December can still be filed, but only with payment by NRC or transfer. The fifth is expecting the sale refund to follow the 1 February rule, when the type 28 return has its own four-month window whatever the result.

The sixth, less visible, is filing one return for a couple. Deemed income cannot be grouped, so one return per owner and per property is due, each on the same deadline. Missing one of the two produces a surcharge on that half of the tax.

How to build your own modelo 210 calendar for 2026 and 2027

Start from the accrual year, not from today’s date. List every property and every owner, and for each pair note whether the income is deemed, rental or both. Then assign the window from the tables below: 2025 income under the old calendar during 2026, 2026 income under the new calendar from 2027.

Decide the payment method early, because it fixes the real deadline: 23 December or 15 April for direct debit, 31 December or 20 April for NRC and transfer. Keep the certificate of tax residence current, since the 19% rate for EU and EEA residents depends on it, and keep receipts for four years.

If you find unfiled years, regularise them before any letter arrives. The surcharge route of article 27 is cheap compared with a penalty procedure, and the four-year limitation period means the oldest years may already be closed. Our IRNR service handles the calendar, the filing and the payment from abroad for both regimes.