Modelo 210: what changes in 2027 with Orden HAC/623/2026

Modelo 210 is changing substantially in 2027. Orden HAC/623/2026 of 12 June 2026, published in the Official State Gazette (BOE no. 152) on 23 June 2026, overhauls both the filing calendar and the content of the form. If you used to file every year in November or December, your habits will have to change. Here are the key points.

Fiscasa is a private service, independent of the Agencia Tributaria. This article is based on the text published in the BOE; not all of the tax authority's help pages had been updated at the time of writing.

What doesn't change in 2026

The current campaign is the last one under the old calendar. For imputed income for 2025:

• filing possible until 31 December 2026;
• direct debit until 23 December 2026.

If you haven't yet filed for 2025, do so before the end of the year, on the current form. See our complete Modelo 210 guide.

The new deadlines from 2026 income

Imputed income (property not let)

The imputed income return for year N is now filed from 1 April to 31 December of year N+1. For 2026 imputed income: from 1 April to 31 December 2027. So it is no longer possible to file from January: a 2026 imputed income return filed in February 2027 would be outside the period.

Rentals with tax to pay

Rental income for the year is declared from 1 to 20 April of the following year, whether it is declared grouped (one annual return) or separately (per quarter). In practice:

• rental income for the first three quarters of 2026 declared separately: the usual 2026 deadlines;
• 4th quarter 2026 declared separately: 1 to 20 April 2027;
• 2026 grouped annual return: 1 to 20 April 2027.

Note that the option to group rentals in an annual return has existed since 2024 income; it is not new.

Direct debit

Income	Direct debit possible
2026 imputed income	from 1 April to 23 December 2027
2026 rentals	from 1 to 15 April 2027
Capital gains on a sale	not available

What keeps its deadlines

• Nil returns (cuota cero, for example a letting where expenses exceed rent): 1 to 20 January of the following year;
• Returns giving rise to a refund: from 1 February of the following year, within four years;
• Capital gains on a sale: within the three months following the one-month period after the sale, i.e. about four months.

The 2026–2027 calendar at a glance

When	What
Until 23/12/2026	Direct debit for 2025 imputed income
Until 31/12/2026	Filing 2025 imputed income (old form)
1–20/01/2027	2026 rentals with cuota cero
1–15/04/2027	Direct debit for 2026 rentals
1–20/04/2027	Filing 2026 rentals with tax to pay
1/04 – 23/12/2027	Direct debit for 2026 imputed income
1/04 – 31/12/2027	Filing 2026 imputed income

A new form for all returns filed from 1 January 2027

This is the most far-reaching change: the new form applies to all returns filed from 1 January 2027, whatever the income year. A catch-up return for 2023 filed in March 2027 will therefore be made on the new form.

The new information requested

• the number of days: days available for imputed income, days let for rentals;
• the filer's ownership percentage (cuota de participación);
• the property's cadastral reference, with a code indicating its type;
• an annex detailing deductible expenses for rentals, by category (interest, IBI, community fees, repairs, depreciation…);
• an indication of a joint or individual return for certain transactions between spouses.

This annex does not create any new right to deduct: allowable expenses remain the same. But their breakdown becomes visible to the tax authority, making consistency checks easier.

Why it matters

This new data makes it easier for the tax authority to cross-check returns against the Catastro (cadastral values, co-owners) and against information reported by letting platforms. Mistakes in ownership shares, days or a forgotten garage become more visible. See common mistakes.

The 1.1% rate and imputation after 2027

In parallel, Real Decreto-ley 29/2026 extended for the years 2023 to 2026 the rule allowing the 1.1% rate to be applied in municipalities whose cadastral values underwent a general revision that came into force from 2012. The same text announces changes to the imputation regime from 2027, the precise details of which remain to be seen. See imputed income on a property you don't let.

Example: Sylvia and Mark's calendar

Sylvia and Mark own a flat in Calpe 50/50, let for 45 days in summer and used or empty for the rest of the year. Here are their deadlines:

• by 31 December 2026: 2025 imputed income (two returns, one per spouse), on the old form;
• from 1 to 20 April 2027: 2026 rent (two grouped annual returns), on the new form, with the expenses annex and the number of days let;
• from 1 April to 31 December 2027: 2026 imputed income for the 320 days not let (two returns).

That is six returns in twelve months for a single property. Well organised, it remains simple; poorly planned, it opens the door to oversights.

Our advice

1. File for 2025 before 31 December 2026 (or 23 December if paying by direct debit), on the old form.
2. If you have late years, ideally put them right before 1 January 2027, while the current form is still in use, and to keep recargos down. See filing late years.
3. If you let, start recording your letting days now and keep your invoices by category: the expenses annex will ask for them in April 2027.
4. Find your cadastral reference (20 characters, on the IBI bill) and check your ownership share in the purchase deed.
5. Don't file 2026 imputed income before 1 April 2027.

FAQ

Can I file my 2026 imputed income in January 2027 as usual?

No. The filing period for 2026 imputed income opens on 1 April 2027 and ends on 31 December 2027.

Do the 2026 dates change for 2025 imputed income?

No. 2025 imputed income can be filed until 31 December 2026, with direct debit possible until 23 December 2026.

I let my flat in summer. When do I need to file?

For 2026 rent with tax to pay: from 1 to 20 April 2027, whether you group the year or declare the 4th quarter separately. The days not let give rise to an imputed income return, from 1 April to 31 December 2027.

Will the new form be available in English?

There is no sign of it: the official form remains in Spanish. Fiscasa prepares it for you and explains every section in English.

Do I need a digital certificate for the new form?

No general obligation for individuals to file electronically has been announced. Filing with payment by transfer from abroad remains the simplest route for an owner living in the UK or Ireland. See paying Spanish tax from the UK or Ireland.

Do the new rules also apply to non-EU residents, such as UK residents?

Yes, the calendar and the form apply to all non-residents. Only the rate (24% instead of 19%) and the deductibility of expenses differ.