Modelo 210: instructions and boxes (2026)
Learn to fill each Modelo 210 box with a complete imputed income numeric example.
Revisto por Omar Rahmani, economista inscrito n.º 3370 (COE Alicante) · Última revisão:
Main Modelo 210 boxes
The official AEAT Modelo 210 includes identification, period, property data, tax base, tax due and payment boxes. Boxes vary by income type.
For imputed income, key boxes are NIF, cadastral reference, cadastral value, ownership %, tax base, 19%/24% rate and tax due.
Declaration types
Select the correct heading before economic boxes.
- Imputed income: heading 019 — own use or empty.
- Rental: heading 020 — income and deductible expenses.
- Capital gain on sale: heading 006.
- 3% refund: with capital gain, refund result.
AEAT update — Order HAC/623/2026
Modelo 210 changes: what Order HAC/623/2026 means for you
Order HAC/623/2026 of 12 June (published in the BOE on 23 June) amends both the content and the filing deadlines of Modelo 210 for imputed income from urban property and for income from let or sublet property — income codes 02, 01 and 35.
It is the most significant reform of non-resident property tax since quarterly grouping became annual in 2024: it changes when you file, what data you report and, above all, how you evidence deductible rental expenses through a new expense breakdown annex.
Important: the changes do NOT affect ungrouped rental filings accruing between April and September 2026 (they keep the first 20 calendar days of July and October 2026). The deadline for 2025 imputed income is also unchanged: 1 January to 31 December 2026.
The four key changes
1. New annex breaking down deductible expenses
A dedicated annex is introduced in which landlords resident in the EU, Iceland, Norway or Liechtenstein must itemise, category by category, the expenses deducted from rental income. Until now a single global figure was reported; from now on each category must be detailed, which increases scrutiny and makes it essential to keep and classify invoices from day one.
2. New "Number of days" and "Ownership share" boxes
For imputed income on urban property in own use and for let or sublet property income, two new boxes are created: the number of days the property was at the taxpayer's disposal (imputed income) or actually let (rental income), and the ownership percentage. Time and ownership apportionment is no longer an internal calculation — it becomes reported data the AEAT can verify.
3. Imputed income: the window now opens on 1 April
The start of the filing and payment window moves from 1 January to 1 April. The new period runs from 1 April to 31 December of the calendar year following accrual, with direct debit available from 1 April to 23 December. It applies for the first time to 2026 imputed income, fileable from 1 April 2027.
4. Rental returns with tax payable: 1 to 20 April
Self-assessments with tax payable on let or sublet property income are filed within the first twenty calendar days of April of the year following accrual, both for separate and grouped filings. Direct debit is available from 1 to 15 April.
Modelo 210 deadlines: before and after Order HAC/623/2026
| Income type | Previous deadline | New deadline |
|---|---|---|
| Imputed income (own use or empty) | 1 January – 31 December of the following year | 1 April – 31 December of the following year (from 2026 accruals) |
| Imputed income: direct debit | Until 23 December | 1 April – 23 December |
| Annual grouped rental (payable) | 1 – 20 January of the following year | 1 – 20 April of the following year (from 2026 accruals) |
| Separate rental filings (payable) | First 20 days of April, July, October and January | 1 – 20 April of the following year (only from Q4 2026 accruals) |
| Rental: payment by direct debit | 1 – 15 January | 1 – 15 April |
| 2025 imputed income | 1 January – 31 December 2026 | Unchanged: 1 January – 31 December 2026 |
What it means for rentals
Rental income is the most affected category. Since 2024 accruals, the grouping period changed from quarterly to annual: all income from the same property and payer accrued in the calendar year is grouped into a single self-assessment. Order HAC/623/2026 now moves that annual return from January to April, aligning it with the year-end close and giving three extra months to gather invoices and supporting documents.
If you file on a grouped basis, the new 1–20 April window already applies to 2026 accruals, filed from 1 to 20 April 2027.
If you file each income item separately, the new deadline only applies from accruals in the last calendar quarter of 2026. Accruals from April to September 2026 keep the classic deadlines: the first 20 days of July and October 2026, using the old form with no expense annex.
Every self-assessment filed from 1 January 2027 uses the new form content — expense annex, "Number of days" and "Ownership share" — regardless of the accrual date. So even if you file an earlier tax year during 2027, you will use the new form.
Practical consequence: anyone deducting expenses must complete the breakdown annex. A single global figure with no per-category evidence is now an invitation to a tax review. Keep an expense log per property, per category and per rented day from January 2026 onwards.
Full breakdown of deductible rental expenses
Only taxpayers resident in the EU, Iceland, Norway or Liechtenstein may deduct expenses (article 24.6 of the Non-Resident Income Tax Act) and are taxed at 19% on net income. Residents outside the EEA pay 24% on gross income with no deductions. Deductible items are those set out in the Personal Income Tax Act, provided they relate directly to income obtained from the Spanish property.
| Expense category | Detail, criteria and limits |
|---|---|
| Interest and financing costs | Mortgage interest and other financing costs on capital invested in acquiring or improving the property. Repayment of principal is not deductible. |
| Maintenance and repairs | Painting, rendering, repair of installations, replacement of components (heating, lift, security doors). Extensions and improvements are excluded — they are recovered through depreciation. |
| Combined cap: interest + repairs | Interest plus maintenance and repair costs cannot exceed the gross income from the property in the year. The excess is deductible over the following four years, subject to the same cap. |
| Non-state taxes and surcharges | IBI council tax, waste collection, sewerage, vehicle access charges and other local levies without a penalty nature. |
| Community of owners fees | Ordinary service charges. Special levies for improvement or extension works are not expenses: they increase the acquisition value and are depreciated. |
| Property depreciation | 3% per year on the higher of the acquisition cost actually paid or the cadastral value, excluding in both cases the value of the land. |
| Depreciation of furniture and fittings | Furniture, appliances and equipment let with the property, normally depreciable at 10% per year under the simplified table. |
| Utilities and services | Electricity, water, gas, internet, telephone, concierge and gardening where paid by the landlord and not recharged to the tenant. |
| Insurance | Buildings and contents insurance, public liability and rent-default cover. |
| Professional and management fees | Property manager, letting agency, tax adviser and lawyer or notary fees connected with the letting. |
| Contract formalisation and legal defence | Costs of drafting and formalising the tenancy agreement and of legal defence of the property (for example eviction or rent-recovery proceedings). |
| Advertising and marketing | Listings, property portals and commissions charged by holiday-rental platforms (Airbnb, Booking and similar). |
| Doubtful debts | Unpaid rent is deductible where the debtor is insolvent or where more than six months have elapsed between the first collection attempt and the end of the tax period. |
| Cleaning and linen (holiday lets) | For holiday rentals: cleaning between stays, laundry and check-in services where borne by the owner and invoiced in their name. |
Apportionment and evidence rules
- Time apportionment: expenses are deductible only for the days the property was actually let. Vacant days generate imputed income and allow no deduction. The new "Number of days" box makes this calculation transparent to the AEAT.
- Ownership apportionment: each co-owner deducts expenses in proportion to their ownership share, now reported in its own box. Two spouses at 50% file two Modelo 210 returns, each with 50% of income and expenses.
- Documentary evidence: invoices must be issued in the owner's name, showing amount, date and supplier. Keep supporting documents for at least four years after the filing deadline.
- Link to income: only expenses directly related to the income declared for that year and that property are deductible. Costs of one property cannot offset income from another.
- Non-EEA residents: no deductions available. They pay 24% on the gross amount received.
Official examples applied
Imputed income — German resident with a home in Málaga
Buys the property on 1 April 2026 for own use. Declares imputed income for the proportional part of 2026 (9 months, "Number of days" box) filing Modelo 210 with the new content between 1 April and 31 December 2027.
Grouped rental — Norwegian resident with a villa in Alicante
Lets the property from July 2026 and elects grouped taxation of all income for the calendar year. Files a single self-assessment from 1 to 20 April 2027, using the new form and, if expenses are deducted, the completed breakdown annex.
Separate rental filings — same case, ungrouped
Income for July, August and September 2026 is declared on the old form within the first 20 days of October 2026 (unaffected by the deadline change). Income for October, November and December 2026 is declared from 1 to 20 April 2027, using the new form and the expense annex where applicable.
Checklist for non-resident owners
- From January 2026, record the exact number of let and available days for each property.
- File invoices by category (interest, IBI, community fees, utilities, insurance, depreciation, marketing) and in the owner's name.
- Calculate the 3% depreciation separating land value from building value using the deed or the IBI receipt.
- Decide between grouped and separate filing: annual grouping is simpler and benefits from the new April window.
- If paying by direct debit, respect the windows: 1–15 April for rentals and 1 April – 23 December for imputed income.
- Check your tax residence certificate: it underpins both the 19% rate and the right to deduct expenses.
Formula in the example
Tax = Cadastral value × 1.1% × 19%
- €120,000
- Cadastral value from IBI.
- 1.1%
- Imputation for value revised in last 10 years.
- 19%
- Rate for EU tax residents.
Full numeric example: 2025 imputed income
German owner, Alicante flat, revised cadastral value
- Cadastral value
- €120,000
- Cadastral revision
- Yes → 1.1%
- Tax residence
- Germany (EU) → 19%
- Ownership
- 100%
Base = 120,000 × 1.1% = €1,320 | Tax = 1,320 × 19% = €250.80
€250.80 due
Modelo 210 boxes (imputed income)
| Box / Field | Description | Example |
|---|---|---|
| NIF/NIE | Declarant ID | X1234567L |
| Period | Accrual year (e.g. 2025) | 2025 |
| Cadastral reference | 20-character property code | 1234567DF2890S0001WX |
| Cadastral value | Total from IBI receipt | €120,000 |
| Ownership % | Ownership percentage | 100% |
| Tax base | Cadastral value × 1.1% or 2% | €1,320 |
| Tax rate | 19% (EU/EEA) or 24% | 19% |
| Tax due | Base × Rate | €250.80 |
| Payment / NRC | Payment reference number | 22 alphanumeric characters |
FAQ about Modelo 210 boxes
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