What is the Modelo 210 tax in Spain?

Modelo 210 is the official Spanish form non-resident property owners must file with AEAT to declare income from Spanish property: imputed income, rental income, capital gains on sales, and the 3% withholding refund.

What is the non-resident tax rate in Spain for 2026?

EU and EEA residents pay 19% and may deduct rental expenses. Non-EU residents (including the UK after Brexit) pay 24% and cannot deduct expenses.

Can I file Modelo 210 online from another country?

Yes. SpainTaxForm generates the official .210 file accepted by AEAT and lets you file from any country without travelling to Spain or hiring a local lawyer.

How much does it cost to file Modelo 210 with SpainTaxForm?

Imputed income starts at €30, rental income from €80, and capital gains or 3% withholding refunds at €160.

Spain non-resident tax calendar 2026: all Mo…

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Imputed income, rentals, capital gains, IBI, IRNR. Full month-by-month calendar with all the key dates for non-resident owners.

If you own property in Spain as a non-resident, the tax calendar is your best ally to avoid surcharges, interest and penalties from the Spanish Tax Agency. This 2026 calendar lists every Modelo 210 deadline (imputed income, rentals, capital gains), IBI and other common obligations.

Quick deadline summary

Imputed income (2025 tax year): 1 January – 31 December 2026.
Quarterly rentals (2026): 1–20 Apr (Q1) · 1–20 Jul (Q2) · 1–20 Oct (Q3) · 1–20 Jan 2027 (Q4).
Capital gains: 4 months from the deed of sale.
Modelo 211 (buyer's 3% withholding): 30 days from the deed.
3% refund claim: up to 4 years from the sale.
IBI: usually September–November (varies by municipality).

January 2026

1–20 January: Q4 2025 rental Modelo 210.
30 January: last day to direct-debit IBI in some town halls.

February – March 2026

No general IRNR deadlines. A good time to prepare the 2025 imputed income and review deductible rental expenses.

April 2026

1–20 April: Q1 2026 rental Modelo 210.

July 2026

1–20 July: Q2 2026 rental Modelo 210.

October 2026

1–20 October: Q3 2026 rental Modelo 210.

September – November 2026

Voluntary IBI payment window in most town halls. Direct-debit the bill to avoid forgetting.

December 2026

31 December: final day to file the imputed income Modelo 210 for tax year 2025.

Deadlines without fixed dates

Capital gains (sale): 4 months from the deed.
Modelo 211 (3% withholding): 30 days from the deed.
3% refund request: up to 4 years from the sale.
Municipal plusvalía: 30 working days from the deed.

What happens if you file late?

Voluntary late filing: 1% per full month of delay (max. 12%).
After a tax notice: penalty of 50% – 150% of the tax due.
Late interest: 4.0625% per annum in 2026.

Tips to never miss a deadline

Direct-debit the IBI from a Spanish bank account.
Schedule quarterly reminders for rental Modelo 210s.
Plan the 3% withholding and capital-gain return when buying or selling.
Services like SpainTaxForm send automatic alerts before every deadline and let you clone last year's Modelo 210.

Sources

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Spain non-resident tax calendar 2026: all Modelo 210 deadlines