{"id":3743,"date":"2026-03-12T06:39:06","date_gmt":"2026-03-12T06:39:06","guid":{"rendered":"https:\/\/www.ptireturns.com\/blog\/?p=3743"},"modified":"2026-03-19T07:41:54","modified_gmt":"2026-03-19T07:41:54","slug":"spanish-rental-income-tax-filing-deadline","status":"publish","type":"post","link":"https:\/\/www.ptireturns.com\/blog\/spanish-rental-income-tax-filing-deadline\/","title":{"rendered":"Spanish Rental Income Tax (Modelo 210) Update 2026: Quarterly vs. Annual Filing"},"content":{"rendered":"

A significant update to the Spanish tax code (Modelo 210) for non-resident property owners who receive rental income simplifies the filing process from quarterly to annual. This change applies to income earned from January 1, 2024<\/b>, onwards.<\/p>

The primary change to Spanish rental income tax<\/strong><\/a> now permits non-resident property owners to file their tax returns (Modelo 210<\/b>) annually<\/b> instead of being subject to the former quarterly filing requirement. This new annual deadline for rental income<\/strong><\/a> earned from 2024 onward falls on January 20<\/b> of the following year, though all income earned prior to 2024 must still be filed quarterly.<\/p>

Key Filing Requirements at a Glance<\/h2>

This table clarifies the difference between the new rule (2024 income) and the old rule (pre-2024 income) for non-resident landlords.<\/p>

\t \t \t \t \t
Item<\/th>Old Rule (Pre-2024 Income)<\/th>New Rule (2024 Income Onwards)<\/th> <\/tr> <\/thead>
Filing Frequency<\/td>Quarterly<\/td>Annually<\/td> <\/tr>
Annual Deadline<\/td>N\/A<\/td>January 20 of the following year<\/td> <\/tr>
Direct Debit Deadline<\/td>Quarterly (Jan 15, Apr 15, Jul 15, Oct 15)<\/td>January 15 of the following year<\/td> <\/tr>
Tax Form<\/td>Modelo 210<\/td>Modelo 210<\/td> <\/tr> <\/tbody> <\/table> <\/p>

FILE YOUR NON-RESIDENT PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div> <\/div><\/p>

\"Insurance<\/p>

***<\/p>

Frequently Asked Questions (FAQ)<\/h2>

 <\/p>

Who benefits from the change to annual rental income filing?<\/h3>

The change applies only to non-resident<\/b> property owners in Spain<\/strong><\/a> who receive rental income. This simplifies the process by reducing the required number of annual filings from four to one.<\/p>

If I had rental income in 2023, do I file it annually or quarterly?<\/h3>

Income earned in 2023<\/b> or any prior year must still be filed and paid according to the old quarterly deadlines<\/b> (April 20, July 20, October 20, and January 20). The new annual rule applies strictly to income accrued from January 1, 2024.<\/p>

Do I have to file anything if I don’t rent out my Spanish property?<\/h3>

Yes.<\/b> Non-resident owners of non-rented properties are still required to file a tax return and pay tax on “Deemed Rental Income<\/a>“<\/b> (imputed income) annually, using the Modelo 210 form, with a deadline of December 31st of the following year.<\/p>

What is the tax rate on Spanish rental income for non-residents?<\/h3>

The tax rate depends on your country of residence:<\/p>