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Note: Changes to the filing deadlines for form 210 introduced by Order HAC/623/2026 in relation to imputed income from urban properties and income from leased or subleased properties

IMPORTANT NOTIFICATION: The changes to the filing deadlines for form 210 made by Order HAC/623/2026 do not affect non-resident taxpayers who declare ungrouped leases corresponding to accruals included in the months of April, May, June, July, August and September 2026. These returns maintain their deadline for presentation in form 210 (during the first 20 calendar days of July and October 2026, as appropriate). The deadline for submitting imputed income for the year 2025 also remains unchanged; It is between January 1 and December 31, 2026.

Order HAC/623/2026, of June 12 (BOE June 23), introduces changes in the content and deadline for submitting the self-assessment form 210 that affect the self-assessments of imputed income from urban properties or income from leased or subleased properties (income codes 02, 01 and 35).

  1. Content of self-assessment form 210

    • A new annex of breakdown of deductible expenses for leased or subleased properties.

    • The fields “Number of days” and “Participation fee” are created To indicate, in the case of imputed income from urban properties intended by individuals for their own use or income from leased or subleased properties, the number of days the property was available to the taxpayer or the number of days the property was leased, respectively, and the percentage of participation that corresponds to him in the ownership of the property.

      The modifications introduced affect self-assessments submitted from January 1, 2027, regardless of the accrual date.

  2. Deadline for submitting self-assessment form 210

    • In the case of imputed income of real estate located in Spanish territory The start of the submission and payment period is delayed from January 1st to April 1st. becoming, after the modification, from April 1 to December 31 of the calendar year following the accrual date. Payment can be made by direct debit from April 1st to December 23rd of the calendar year following the accrual date.

      The new submission deadline begins to be applied with respect to imputed income of the real estate corresponding to the year 2026, whose submission period will therefore begin on April 1, 2027.

      The deadline for submitting imputed income for the year 2025 does not change and is between January 1 and December 31, 2026.

      Example: A resident of Germany acquires a property in Malaga on April 1, 2026, which he intends to use for himself.

      You must declare the imputed income corresponding to that property by submitting form 210 with the modifications in the content incorporated by Order HAC/623/2026, of June 12, for the proportional part of the year 2026 (9 months) within the period between April 1 and December 31, 2027.

    • In the case of self-assessments with a payment due corresponding to income from leased or subleased propertiesThe deadline for submission and payment will be the first twenty calendar days of April of the year following the accrual year. both to declare separately and grouped.

      It is recalled that, for accruals from 2024 onwards and in relation to income derived from the lease of real estate, the grouping period has changed from QUARTERLY to ANNUAL.

      Payment can be made by direct debit, whether declaring separately or as a group, from April 1st to 15th of the calendar year following the accrual year.

      If you choose to declare the income accrued in the calendar year in a grouped manner, the new deadline It will be applicable with respect to the accruals corresponding to 2026.

      Example: A citizen residing in Norway rents out his villa in Alicante from July 2026, opting to have all income for the year taxed in a single, consolidated manner.

      In this case, the income will be declared from April 1 to 20, 2027 using form 210 with the modifications to the content incorporated by Order HAC/623/2026, of June 12.

      If you choose to declare your income separately, the new deadline It will be applicable ONLY to accruals whose date falls within the last calendar quarter of 2026.

      Example: A citizen residing in Norway rents out his villa in Alicante from July 2026, opting to pay taxes on each income separately.

      The amount for the months of July, August and September 2026 is declared through the corresponding forms 210 (which do not incorporate the modifications introduced by Order HAC/623/2026, of June 12) during the first 20 calendar days of October 2026 (it is not affected by the changes to the filing deadline).

      Conversely, the amount for the months of October, November and December 2026 is already declared through the corresponding forms 210 in the new period from April 1 to 20, 2027 and with the modifications to the content of the form incorporated by Order HAC/623/2026, of June 12 (for example, if you deduct expenses, you must complete the annex of breakdown of deductible expenses).