Non-resident tax calendar
From 2026 income onwards, Orden HAC/623/2026 moves the dates: imputed income is filed from 1 April to 31 December, rentals from 1 to 20 April.
| Obligation | Income | Period | Direct debit until |
|---|---|---|---|
| Property not let out (imputed income) | 2024 | 1 January 2025 → 31 December 2025 | 23 December 2025 |
| Rental income | 2024 | 1 January 2025 → 20 January 2025 | 15 January 2025 |
| Property not let out (imputed income) | 2025 | 1 January 2026 → 31 December 2026 | 23 December 2026 |
| Rental income | 2025 | 1 January 2026 → 20 January 2026 | 15 January 2026 |
| Property not let out (imputed income) | 2026 | 1 April 2027 → 31 December 2027 | 23 December 2027 |
| Rental income | 2026 | 1 April 2027 → 20 April 2027 | 15 April 2027 |
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