Last Updated on August 21, 2026
Do you want to know more about the Spanish tax deadlines? You are reading the right article.
Whether you’re a resident, a non-resident, or an investor, navigating the Spanish tax system requires careful planning and compliance. The tax year follows the calendar year from 1 January to 31 December, unlike some other countries like the UK.
Remember, Spanish tax rules can be complex, and errors can lead to fines. If you are a non-resident with property in Spain, our tax professionals can help you with your annual tax return responsibility in Spain. This article highlights important Spanish tax deadlines and dates to help you stay compliant with the Spanish tax authorities and avoid any unpleasant late-filing penalties.
The Ultimate Spanish Tax Deadlines Calendar
Below, you’ll find a convenient chart detailing the key Spanish tax deadlines you need to remember:
| Tax/obligation | Who it applies to | Form | Deadline | Frequency |
|---|---|---|---|---|
| Rental income | Non-resident landlords | Modelo 210 | January 20 / applicable annual or quarterly rule | Annual/quarterly depending on period |
| Deemed income | Non-resident property owners | Modelo 210 | 31 December / applicable filing period | Annual |
| Resident income tax | Spanish tax residents | IRPF | 30 June | Annual |
| Foreign assets | Certain Spanish residents | Modelo 720 | 31 March | Annual |
| Property sale | Non-resident sellers | Modelo 210 | Within applicable period after sale | One-off |
| IBI | Property owners | Local authority | Varies by municipality | Annual |
Do I Need to File a Spanish Tax Return? (Filing Thresholds)
You’ll be required to submit a tax return if:
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You hold employment and your annual earnings surpass €22,000.
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You’re self-employed or run your own business.
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Your yearly income from dividends, interest, and capital gains goes beyond €1,600.
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Your rental income amounts to more than €1,000 per annum.
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It’s your first year filing a tax return in Spain.
Spanish Tax Deadlines for Residents
If you’re considered a resident in Spain, it means you’ve been living in the country for more than 183 days during a single year or have significant economic interests tied to Spain.
Annual Income Tax (IRPF): 30 June Deadline
As a resident, you must complete your annual tax declarations before the deadline on 30 June each year. This declaration should provide a comprehensive overview of your income and any earnings from properties you may own.
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Global Income Consideration: The income tax you’re required to pay takes into account all earnings, whether from employment or business activities, regardless of their source anywhere in the world. It’s essential to be aware of Spain’s double tax agreements with other countries, which can impact your tax obligations.
Foreign Asset Declaration (Modelo 720): 31 March Deadline
If you’re a foreigner living in Spain and possess assets in countries other than Spain, exceeding a total value of €50,000, you’re obligated to complete the Modelo 720 form. This form must be submitted annually, with the deadline falling on 31 March each year.
Wealth Tax (Patrimonio) & Regional Variations
The Wealth Tax you owe is determined by the region in which you reside. Keep in mind that the specific amount you owe depends on the property’s location due to regional variations. For non-residents, this tax is calculated based on properties owned in Spain.
Spanish Tax Deadlines for Non-Residents and Property Owners
If you don’t have permanent residency in Spain, your tax liability is limited to income generated within the country.
Non-Resident Imputed Income Tax (Modelo 210): 31 December Deadline
Non-residents are required to file their tax declarations by 31 December, covering earnings from the preceding year (for non-rented property). This aligns with the calendar year, so for the current year, it pertains to income generated in the previous year. Similar to residents, non-residents must adhere to the same regulations concerning income tax and property tax.
Capital Gains Tax on Property Sale: 4-Month Declaration Deadline
If a non-resident decides to sell property in Spain, they must promptly declare their income and the associated tax within four months after the sale. This ensures compliance with tax regulations for property transactions in the country.
Landlord Tax Deadlines: Quarterly Rental Income
Landlords in Spain (non-residents and residents) follow a tax schedule divided into trimesters for declaring rental income.
Quarterly Declarations for Rental Income
Here is a breakdown of the quarterly deadlines for tax on rental income:
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First Trimester: Declare any rent due during the first trimester and ensure payment by 20 April.
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Second Trimester: For the subsequent three months, taxes on your earned income must be settled by 20 July.
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Third Trimester: Likewise, for the following three months, taxes should be paid by 20 October.
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Year-End: As the year concludes, you’ll have a final payment deadline on 20 January of the following year.
Local Property Tax (IBI) and Deadlines
In addition to these obligations, there are also local taxes known as IBI (Impuesto sobre Bienes Inmuebles), which require annual payment. The specific dates for IBI payments can vary by region since local governments oversee their collection.
Need Help Filing? Why Choose a Specialist Spanish Tax Advisor
Ensuring your taxes are on track is vital when you earn or own property in Spain. Hiring a tax professional is the key to a stress-free tax life, especially if you live abroad.
Property Tax International (PTI Returns) is part of CluneTech, a global organization with 1,500 professionals across 20 countries. Our team has 25 years of experience in international property tax, so you can relax with peace of mind that you are fully compliant with the local tax authorities.
Why do our clients choose PTI Returns instead of local accountants?
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Better value – Say goodbye to high accounting costs. PTI Returns offers an affordable alternative to your local accountant.
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One-stop shop – need to file tax documents in more than one jurisdiction? You can do it all online with PTI Returns! This is one of the most unique things that sets us apart from most accounting services.
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Property tax consultants – When it comes to international property tax, we’re second to none. Our commitment is to accurately assess your residency status and ensure you receive every tax relief you deserve.
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No language barrier – we speak our client’s language and communicate with the local tax authorities on their behalf, ensuring their forms are filed correctly.
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Local knowledge – we have offices all over the world. This enables us to have substantial local knowledge in every country and help you to maximize your investment profit potential.
FAQ
What is the minimum income threshold that requires a resident or non-resident to file a tax return in Spain?
Generally, you must file if your employment income exceeds €22,000, or if your rental income exceeds €1,000, or if you are self-employed.
What is the difference between the Non-Resident Income Tax (Modelo 210) and the Foreign Asset Declaration (Modelo 720)?
The Modelo 210 is used to pay tax on Spanish-sourced income (like rent or imputed income), and the Modelo 720 is an informative form used by residents to report assets held outside Spain that exceed €50,000.
If I am a Spanish resident, do I have to pay tax on my income earned outside of Spain?
Yes. As a Spanish tax resident, you are required to declare and pay tax on your worldwide income (including foreign earnings), although Double Tax Agreements exist to prevent double taxation.
As a landlord, how often am I required to file the Modelo 210 for rental income, and what are the specific quarterly deadlines?
You must file the Modelo 210 quarterly for rental income. The deadlines are the 20th of April, July, October, and January (of the following year).
What is the IBI tax, and why do the payment deadlines vary for this local property tax?
The IBI (Impuesto sobre Bienes Inmuebles) is the annual local property tax paid by all property owners. Deadlines vary because it is a municipal tax collected independently by each local town hall (Ayuntamiento).
When is Modelo 210 due in Spain?
For non-residents in Spain, the Modelo 210 deadline depends on the type of income being declared. For non-rented property tax (imputed income), the annual return is due by December 31 of the following calendar year. If declaring rental income, it must be submitted quarterly by the 20th of April, July, October, and January.
What is the deadline for Spanish tax on a property sale?
Non-resident property sellers must file and pay capital gains tax on a property sale in Spain (Modelo 210) within four months of the transfer date.
Separately, the buyer is required to withhold 3% of the purchase price and pay it to the tax authorities via Modelo 211, which runs alongside — not instead of — the seller’s own filing.
When is the Spanish tax return deadline for residents?
Spanish tax residents generally have until 30 June each year to file their annual income tax return (IRPF) for the previous tax year. The return covers worldwide income, including employment, business, investment and relevant property income.
What happens if I miss a Spanish tax deadline?
Missing a Spanish tax deadline can result in late-filing penalties, interest and potential fines from the Spanish tax authorities. Filing as soon as possible can help limit the consequences and keep your tax affairs compliant.
Do UK residents with property in Spain have to file Spanish tax returns?
Yes, UK residents who own property in Spain are required to file Spanish non-resident tax returns. They must declare Spanish-sourced income, such as rental earnings on a quarterly basis or deemed (imputed) income on non-rented property annually using Modelo 210.