Non-resident property owners in Spain must take note of the new filing deadlines for Form 210 starting from the 2026 tax year. These changes impact both properties designated for self-use and rented real estate, with specific variations depending on the type of income.
1. Deadline Modifications in the IRNR (Order HAC/623/2026)
Order HAC/623/2026 of June 12, published in the Official State Gazette (BOE) on June 23, modifies the filing deadlines for Form 210 under the Non-Resident Income Tax (IRNR).
The new regulations postpone the start of the filing period for imputed real estate income and establish, as a general rule, an annual period for paying the tax corresponding to rental income.
2. Properties for Self-Use: Filing Starting in April
Non-resident owners who own a property in Spain intended for their own use or held at their disposal must annually declare an imputed rental income.
- Starting from the 2026 tax year: The filing period will run from April 1 to December 31 of the following year.
- Consequently, imputed income corresponding to 2026 will be declared between April and December 2027. Those corresponding to 2025 retain the previous deadline, from January 1 to December 31, 2026.
3. Rental Properties: New Annual Deadline for Tax-Due Returns
This amendment also affects non-resident owners who generate income from renting out their properties. Returns resulting in a tax payment due must be filed between April 1 and April 20 of the following year, regardless of whether the income is declared on a consolidated (grouped) or individual basis.
During the 2026 tax year, two distinct scenarios must be distinguished:
- Consolidated returns: Income obtained during 2026 will be declared between April 1 and April 20, 2027, provided the requirements for annual grouping are met.
- Individual returns: The new deadline applies to income accrued from October 1, 2026 onwards. Rentals corresponding to previous quarters maintain their standard filing schedules.
This means that owners filing individual returns for rentals from the final quarter of 2026 will no longer need to pay the tax in January 2027, but rather in April.
4. What Happens if the Return Does Not Result in a Tax Payment Due?
The new April deadline applies specifically to rental returns with a balance due. For other scenarios:
- Zero-quota returns: Must be filed between January 1 and January 20 of the year following the accrual period.
- Refund requests: May be submitted starting February 1 of the following year, within the four-year legal statute of limitations calculated from the end of the withholding tax filing and payment period.
5. Key Points for Non-Resident Property Owners to Keep in Mind
Throughout 2026, it will be especially crucial to review applicable deadlines—particularly when a property has been rented out for part of the year and kept at the owner’s disposal for the remainder, as distinct reporting obligations may apply.
Consideration must also be given to direct debit payment deadlines, which close on April 15 for rental income and December 23 for imputed real estate income, in accordance with the updated schedule.
Although these modifications do not alter the underlying taxation of the properties themselves, they do alter the calendar dates on which non-resident owners must fulfill their tax compliance obligations.
At UHY Fay & Co, we advise non-resident property owners in Spain on managing their tax obligations, covering both self-use properties and those generating rental income.
