Modelo 210 deadlines: when to file
Last checked on
In short
For tax year 2025, the own-use filing is due by 31 December 2026. From tax year 2026, rental filings with tax to pay are due from 1 to 20 April of the next year. Own-use filings are due from 1 April to 31 December. Paying by direct debit means filing a few days earlier.
When is the Modelo 210 due?
The deadline depends on the tax year and on the type of income.
The tax year decides, not the day you file. A filing for 2024 made in 2027 follows the 2024 dates. Tax years after 2026 follow the 2026 pattern, one year later.
| Tax year | Type | Filing window | With direct debit, until |
|---|---|---|---|
| 2025 | Own use | 1 January to 31 December 2026 | 23 December 2026 |
| 2025 | Rental | 1 to 20 January 2026 | 15 January 2026 |
| 2026 | Own use | 1 April to 31 December 2027 | 23 December 2027 |
| 2026 | Rental with tax to pay | 1 to 20 April 2027 | 15 April 2027 |
What changed with Orden HAC/623/2026?
The order was published in the Spanish official gazette (BOE) on 23 June 2026. It moves the filing windows, starting with tax year 2026.
- Rental: the annual filing moves from January to the first 20 days of April.
- Own use: the window now opens on 1 April instead of 1 January. It still ends on 31 December.
- Tax year 2025 own use does not change: 1 January to 31 December 2026.
- From 1 January 2027 the form also asks for a breakdown of rental costs, the number of days and your ownership share.
Why does direct debit change the date?
Most owners let the Spanish tax office collect the tax by direct debit (domiciliación). You then have to file a few days earlier.
- Rental: by 15 April instead of 20 April.
- Own use: by 23 December instead of 31 December.
- For most owners, the direct debit date is the real deadline.
What if I rented the home for part of the year?
Rented days and own-use days are taxed differently, and each has its own deadline. Rental comes first, in April.
Example: you rented the home in summer 2026 and used it yourself the rest of the year. The rental part is due from 1 to 20 April 2027. You can file the own-use part until 31 December 2027.
Rental filings with no tax to pay, or with a refund, have their own windows.
In ModeloTax you see the date that applies to each of your filings. Your gestor checks it.
What happens if I miss the Modelo 210 deadline?
You can still file. The Spanish tax office then adds a surcharge (recargo) that grows with the delay.
- Up to 12 months late: 1% plus 1% for each full month late.
- More than 12 months late: 15%, plus late-payment interest.
- If the tax office contacts you first, you face a penalty (sanción) instead. That is usually much higher.
- Our page on missed years explains how to catch up.
Questions about this
- Is the deadline for tax year 2025 still 31 December 2026?
- Yes, for own use. If you pay by direct debit, file by 23 December 2026.
- Can I file for tax year 2026 before 1 April 2027?
- No. From tax year 2026 the window opens on 1 April of the next year, for rental and own use alike.
- I own two homes. Are the dates the same?
- Yes. Each home has its own filing, but the same dates apply. What matters is whether the income is rental or own use.
- Do the new dates apply to old years I file late?
- No. Each tax year keeps its own deadline. How late you are is counted from that deadline.
- My partner and I own the home together. Do we share a deadline?
- Yes. You each file your own Modelo 210, but the same dates apply to both of you.