What are the new Modelo 210 deadlines from 2027?
Short answer
From the 2026 income year, Orden HAC/623/2026 moves imputed income to a window from 1 April to 31 December of the following year, and rental income with tax to pay to 1–20 April. So 2026 returns are filed in 2027, never in January to March for imputed income.
What Orden HAC/623/2026 changes
Published in the BOE in June 2026, this ministerial order reorganises the Modelo 210 timetable and the form itself. It does not alter the rates or the way imputed income is worked out; it changes when and on what document you declare.
The old habit was simple: declare last year's imputed income any time in the current calendar year. That still holds for 2025 income, for the last time, until 31 December 2026. After that, the calendar shifts.
The timetable for 2026 income
| Type of return | Filing window | Direct debit |
|---|---|---|
| Imputed income (home not let) | 1 April – 31 December 2027 | 1 April – 23 December 2027 |
| Rent with tax to pay (annual or Q4) | 1 – 20 April 2027 | 1 – 15 April 2027 |
| Rent with nothing to pay | 1 – 20 January 2027 | — |
| Capital gain on a sale | about four months after the sale | not available |
The same pattern repeats each year: 2027 income in 2028, and so on.
The trap of the first quarter
An owner used to filing in January will be tempted to do the same in 2027. For imputed income, that would be too early: the window only opens on 1 April. Owners who let their home part of the year now have two moments to watch, April for the rent and the rest of the year for the days not let.
Consider Gráinne, resident in Cork, who lets her Calpe flat for July and keeps it for herself the rest of the year. In April 2027 she files the 2026 rental return. Between April and December 2027 she files the imputed-income return for the remaining days.
A new form for every return filed from 2027
From 1 January 2027 the new form applies to every return, whatever the year it covers, including catch-up returns for 2022 or 2023. It asks for the number of days, the ownership share and the cadastral reference with a code for the property type, plus an annex detailing rental expenses. That makes inconsistencies easier for the tax office to spot.
The full detail is in the guide to the 2027 changes, and every date is on the tax calendar. If you also wonder about the calculation itself, see what changes in 2027.
File your Modelo 210 in 10 minutes
Free calculation, household pricing, an adviser who speaks your language.
File my return