Modelo 210 deadlines for 2026 income: the move to April

2026 income (filed in 2027)

Rental income for 2026 grouped in one annual return: 1–20 April 2027. If you pay by direct debit, file by 15 April.

Imputed income (days the property wasn't let) for 2026: 1 April to 31 December 2027. Direct debit by 23 December.

If you already filed quarterly for Q2 or Q3 2026, those returns keep their usual July and October dates.

2025 income (the old dates)

Rental income for 2025 grouped annually: 1–20 January 2026. Quarterly filers used 1–20 April, July, October and January.

Imputed income for 2025: by 31 December 2026.

New boxes on the form

Returns filed from 1 January 2027 add boxes for the number of days and your ownership share, and an annex for expenses if you deduct them. Keep a dated record of costs and of the days the property was let.

Your UK deadline

UK Self Assessment returns filed online are due by 31 January after the end of the UK tax year (5 April). Spanish rent goes on the foreign pages (SA106).