What is the deadline for Modelo 210?

Imputed income: the year after

The imputed-income return always covers a past year. You declare income year N during year N+1.

• 2025 income: you can file at any time in 2026, up to 31 December 2026. If you choose direct debit, the return must be in by 23 December 2026.
• 2026 income: the window opens on 1 April 2027 and closes on 31 December 2027; direct debit until 23 December 2027.

The second point is new. Until now you could file in January; for 2026 income, a return filed before 1 April 2027 would be outside the period. This comes from Orden HAC/623/2026, detailed on the new 2027 deadlines.

Rental income

If you let the property, the rent is declared separately. From the 2026 income year, a rental return with tax to pay is filed from 1 to 20 April of the following year, whether you group the whole year in one annual return or declare quarter by quarter. For direct debit, the window is 1 to 15 April. If expenses wipe out the rent and there is nothing to pay, the nil return keeps its January slot.

Sale of the property

After a sale, the capital-gain return is due within the three months that follow the one-month period the buyer has to pay the 3% withholding. In practice, count about four months from the date of the deed. Direct debit is not available for this return.

What a missed deadline costs

Nothing dramatic if you act on your own initiative. A return filed late without any letter from the tax office carries a surcharge of 1% plus 1% for every full month of delay, up to 12 months; after that, 15% plus interest. On a typical €300 bill, a few months late adds a few euros. Our page on late filing costs gives worked figures.

A practical tip

Payment counts on the day the money reaches the tax office, not the day you send it. If you pay by transfer from the UK, allow a working week or more before 31 December. The tax calendar lists every key date for the coming year.