Modelo 210: The Last Quarterly Deadline Falls on 20 October
If you are a non-resident letting a property in Andalusia, 1 to 20 October 2026 is the last quarterly window for the Modelo 210. After that the filing moves to April. The change comes from Orden HAC/623/2026, which the Agencia Tributaria explains in a note dated 2 July 2026.
Key facts at a glance
What Orden HAC/623/2026 moves
Orden HAC/623/2026 appeared in BOE number 152 on 23 June 2026. It moves the filing windows for the Modelo 210. Rental income for a given year now belongs in the first 20 calendar days of April, and whether you report it quarter by quarter or in one go no longer changes that. It applies for the first time to income earned in 2026.
Imputed income, the tax on having the property available for your own use, opens even later. The note from the Agencia Tributaria still gives the old window for 2025, running to 31 December 2026. For 2026 it runs from 1 April to 31 December 2027. Two years, two calendars.
Modelo 210 filing windows under Orden HAC/623/2026 (source: Agencia Tributaria)
|
Type of income |
Period |
Filing window |
|---|---|---|
|
Rent, reported separately |
July to September 2026 |
1 to 20 October 2026 |
|
Rent, reported separately |
October to December 2026 |
1 to 20 April 2027 |
|
Rent, reported together |
Year 2026 |
1 to 20 April 2027 |
|
Imputed income |
Year 2025 |
until 31 December 2026 |
|
Imputed income |
Year 2026 |
1 April to 31 December 2027 |
October 2026 is the break. It still belongs to the old rule, everything after it to the new one.
What it means if you own property here
1. The third quarter still runs under the old rule
Rent earned from July to September 2026 goes in during October. From 1 to 20 October 2026, as before. Whether you file the Modelo 210 at all or the ordinary Spanish return depends on your tax status rather than your paperwork: the 183-day rule draws the line.
2. Nothing happens in January 2027
The annual return for rental income used to sit in January. That window is gone. The fourth quarter of 2026 and the full year 2026 both move to 1 to 20 April 2027. IBI is untouched, it runs through the town hall and keeps its own date.
3. Letting out and using it yourself means two dates
Let the place for part of the year and you get both: rental income for the months it was let, imputed income for the rest. Both windows now sit in April. The first closes on 20 April 2027, the second only on 31 December 2027. How that fits into your Spanish tax return depends on where you are tax resident.
That leaves the question of how the money gets to Spain. Most owners pay from an account back home, and the mark-up on the exchange rate never shows up as a line on the bill. That is exactly why it goes unnoticed.
Our recommendation: Wise account for euros and other currencies
Wise shows the fee and the exchange rate separately before you confirm the transfer. When a tax payment has to land on a fixed date, you can see up front what actually arrives. The account opens online and holds euros on a number of its own.
Affiliate link. It costs you nothing extra and we earn a commission.
What goes in your calendar now
Put two dates in: 20 October 2026 for the third quarter, and 20 April 2027 for everything after it. Then budget for the tax. The ExpatAndalucia budget calculator shows what a property in Andalusia really costs over a year.
Starter Kit: your first weeks in Andalusia
Our free Expat Starter Kit walks you through the first weeks in Spain, with a checklist for empadronamiento, the N.I.E. number and the paperwork that follows. You get the 7 key steps as a compact PDF.
No spam, unsubscribe any time. You also get the price and deadline updates for Andalusia that matter.
Sources and date
- BOE: Orden HAC/623/2026, de 12 de junio (BOE number 152, 23 June 2026)
- Agencia Tributaria: Nota modificaciones en plazos de presentación del modelo 210 (2 July 2026)
- Both sources retrieved on 21 September 2026. This report is current as of 21 September 2026.
