If you are a non-resident who owns property in Spain, the dates you have used for years to file Modelo 210 are changing, and the first year affected is already running. The reform comes from Orden HAC/623/2026, of 12 June, published in the BOE on 23 June 2026. The short version: imputed income from urban property will no longer be filed from 1 January, but from 1 April to 31 December of the year following accrual, and rental income with an amount payable moves to the first twenty calendar days of April. What follows is which year each rule bites, because that is where people are going to make mistakes.
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What the order actually changes
Orden HAC/623/2026 amends Orden EHA/3316/2010, the one that approved self-assessment forms 210, 211 and 213 of the Non-Resident Income Tax. It touches both the content of the form and the filing period, and it affects income codes 02, 01 and 35, that is, imputed income from urban property and income from rented or sublet property.
On the content side, the AEAT note describes a new annex breaking down deductible expenses for rented or sublet property, and two new boxes: “Nº de días” and “Cuota participación”, for the number of days the property was at the taxpayer’s disposal or rented out, and the ownership share.
The content changes apply to self-assessments filed from 1 January 2027, regardless of the accrual date.
The new filing periods, and the year each one starts
| Type of income | Period after the reform | First year affected |
|---|---|---|
| Imputed income from property in Spain | 1 April to 31 December of the calendar year following accrual. Direct debit of the payment is possible from 1 April to 23 December. | Imputed income for 2026, whose filing period therefore opens on 1 April 2027. |
| Rented or sublet property, with an amount payable | First twenty calendar days of April of the year following accrual, both for separate and for grouped filing. | See the transitional note below. |
The two traps in the transition
This is the part worth reading twice, because both exceptions are in the official note and both go the opposite way to what people assume.
- Imputed income for 2025 does not change. Its filing period remains 1 January to 31 December 2026. If you own a property for your own use and you were about to “wait for the new April window” this year, that would be a mistake.
- Ungrouped rental income accrued between April and September 2026 does not change either. The AEAT note is explicit: those keep their existing period in Modelo 210, the first twenty calendar days of July and of October 2026, as applicable.
The official example, because it shows the proportional part
The AEAT note gives this case: a resident in Germany buys a property in Málaga on 1 April 2026 and uses it personally. They must declare the imputed income for that property with the content changes introduced by the order, for the proportional part of 2026, nine months, in the period running from 1 April to 31 December 2027.
That example is useful for two reasons. It confirms that the first ordinary year under the new calendar is 2026 income filed in 2027, and it is a reminder that imputed income is calculated for the part of the year you actually owned the property, not as a flat annual figure.
What this means in practice if you own property here
- Do not change what you file this year. Imputed income for 2025 keeps the old window that closes on 31 December 2026.
- Check whether your rental income is grouped or separate, and which months the accruals fall in. That single distinction decides whether the 2026 accruals follow the old July and October windows or the new April one.
- Get the day count and ownership share ready. The new boxes ask for exactly that, so shared properties and part-year ownership need the numbers documented rather than estimated.
- If you deduct expenses on rented property, expect the new breakdown annex and keep the invoices organised by category rather than as one total.
- Diarise 1 April 2027, not 1 January, for imputed income of 2026.
Where this sits next to the rest of your Spanish tax obligations
Modelo 210 is the non-resident form, and it is not the resident annual return: mixing the two is the most common confusion we see. Our guide to non-resident income tax in Spain covers the wider picture of who has to file and why, and the non-resident tax return explains the filing itself. If your situation changed during the year, for example you sold or bought, that changes the proportional calculation as the official example shows.
Official sources
- Orden HAC/623/2026, of 12 June — BOE of 23 June 2026, amending Orden EHA/3316/2010.
- AEAT — Non-Resident Income Tax without permanent establishment, including the official note on the changes to the Modelo 210 filing periods.
Dates and rules above are taken from the order and the AEAT note as published. Rates, reference figures and procedural details are updated periodically, so confirm the ones in force before filing.
Own property in Spain and not sure which window applies to you? Tell us whether the income is imputed or rented, grouped or separate, and the accrual months, and we will tell you the date that applies. See our income tax service for foreigners or get in touch.
