Modelo 210 Deadlines — Non-Resident Tax Calendar 2026-2027

Official AEAT deadlines

Modelo 210 deadlines: 2025 tax year and what changes from 2026

Order HAC/623/2026 does not change the deadline for 2025 income, which is filed during 2026 under the usual rules. The change applies to 2026 accruals onwards, which are filed in April 2027. This table separates both scenarios so you never file late.

Rules worth keeping to hand

Zero-result return

1 to 20 January of the year following the accrual.

Refund return

From 1 February of the year following the accrual, within the next four years.

Direct debit — imputed income

Until 23 December. From 2026 accruals, 1 April to 23 December.

Direct debit — rental income

1 to 15 January for 2025 income. 1 to 15 April from 2026 accruals.

New Modelo 210 form

Every return filed from 1 January 2027 uses the new form, with the expense annex, "Number of days" and "Ownership share" boxes, whatever the accrual year.