Modelo 210 in 2026: what every non-resident owner must file and by when

You bought your dream villa in Marbella or a penthouse in Estepona. You pay your annual municipal property tax (IBI) via direct debit every year, so you think you are fully compliant with the Spanish tax office.

Unfortunately, this is the exact moment many non-resident owners get caught out.

IBI is a local council tax. It has nothing to do with your national non-resident income tax, known as Modelo 210. The Spanish Tax Agency (Agencia Tributaria) has recently overhauled how this tax is reported and when it is due. If you own property on the Costa del Sol and do not live in Spain full-time, these changes affect you directly.

Here is what you need to know about navigating the new landscape without getting hit by unexpected Spanish tax audits or frozen bank accounts.

What is Modelo 210 and do you really have to file it?

Yes. Every single non-resident individual who owns urban property in Spain must file the Impuesto sobre la Renta de No Residentes (IRNR) using Modelo 210.

It does not matter if your property sits empty for ten months of the year, is used exclusively by your family for summer holidays, or is actively rented out on Airbnb. If your name is on the deed, you have a tax obligation.

How you file depends on how the property is used:

• Imputed Income Tax: If the property is for personal use or left empty, you are taxed on a "deemed" rental income.
• Rental Income Tax: If you rent the property out to tourists or long-term tenants, you pay tax on the actual income generated.

The major 2026 regulatory shakeup: Order HAC/623/2026

If you are used to the old tax calendar, forget it. The Spanish Ministry of Finance published Order HAC/623/2026, of June 12 in the Official State Gazette (BOE on June 23, 2026). This law completely reshapes the filing windows.

These new schedules apply to your 2026 tax year (which you will file in 2027):

• For Personal Use (Imputed Tax): Previously, you could file this anytime from January 1 to December 31 of the following year. Under the new decree, the window is shorter. It opens on April 1 and closes on December 31 (with direct debits closing on December 23).
• For Rental Income (Consolidated Returns): Under previous rules (Order HFP/1338/2023), you had to submit your annual rental declarations between January 1 and January 20. The new law shifts this deadline permanently to April 1 through April 20 of the following year.

Note on your 2025 income: For taxes earned in 2025 and declared during 2026, the old deadlines still apply (rentals were due by January 20, 2026, and personal use remains due by December 31, 2026).

The new, high-scrutiny itemized expense form

Starting on January 1, 2027, any Modelo 210 processed by the tax office must use a brand-new form layout.

The days of writing down a single, lump-sum deduction for your expenses are over. The Spanish Tax Agency has introduced a mandatory, highly detailed breakdown annex.

If you are an EU or EEA resident claiming deductions, you must now explicitly categorize every single cost: mortgage interest, community fees, repairs, insurance, and utilities. You must also declare the exact number of days the property was rented versus the days it was kept for personal use, alongside your precise ownership percentage. If the numbers do not align perfectly, the system flags it.

EU vs. Non-EU tax rates: Brexit's ongoing sting

The passport you hold dictates how much tax you pay. The disparity is stark.

• EU and EEA Residents: You are taxed at a flat 19% on net rental income. You have the right to deduct legitimate property management fees, maintenance, cleaning, utilities, and prorated mortgage interest.
• Non-EU Residents (UK, US, Canada, etc.): You are taxed at a flat 24% on gross rental income. If you are a UK citizen, you cannot deduct a single Euro of expenses. Management fees, utility bills, and repairs cannot be offset against your tax bill.

For the periods your property sits empty, the imputed tax is calculated at 19% (for EU residents) or 24% (for non-EU residents) of a deemed rental income. This deemed income is 1.1% of the property’s cadastral value (or 2% if the local municipality has not revised that value within the last 10 years).

Knowing your net margins after these calculations is vital before you decide on your rental strategy. Discover your property's real earning potential after taxes, try our free [Costa del Sol Rental Yield Calculator] or download our comprehensive [Non-Resident Tax & Villa Management Guide].

The "mixed-use" headache

Most owners on the Costa del Sol use their properties for both personal holidays and holiday lets. This means you must split your tax filing.

Imagine you rent your Marbella apartment out on holiday portals for 60 days during July and August, and keep it for your own family use the rest of the year. You cannot file a single annual tax return. You must file twice:

1. The Rental Declaration: Declare the gross rental income for those 60 days (due by April 20 of the following year under the new 2026 rules).
2. The Imputed Declaration: File a pro-rata return for the remaining 305 days the property was vacant or used by you (due by December 31 of the following year).

It is easy to see how owners lose track, miss a deadline, and end up with fines for not filing the non-resident tax. The tax office is increasingly digitalized, cross-referencing holiday rental licenses with utility bills and tax returns. The "silent fine" is real, and it is entirely avoidable.

Let us handle the compliance

Navigating Spain's shifting tax laws doesn't have to keep you up at night. At Casa del Sol, we don't just fill your booking calendar; we seamlessly manage your local compliance, align with leading local tax advisors, and provide fully transparent revenue reporting. Let us handle the hard work so you can simply enjoy your slice of the Costa del Sol. Contact our property management team today for a free portfolio consultation.