Note

Non-resident tax return deadlines in Spain

§ 1Why dates need care

The windows for the non-resident return changed for accruals from 2026. A date from an older article can be wrong, and a late return costs money. The dates below follow the tax agency pages checked on 17 October 2026, one of which was updated on 2 October 2026. The agency says the Spanish official text governs. The chapter on the subject is the main points of non-resident taxes.

§ 2Imputed income

For 2025 and earlier accruals, the return can be filed until 31 December 2026, and payment by direct debit stops on 23 December 2026, according to the tax agency page updated on 2 October 2026. If you have not filed for an earlier year, tell your adviser now. From 2026 accruals, the window is 1 April to 31 December of the year after accrual. For income of 2026, filing therefore opens in April 2027. The agency's note on the change says that the start moves from 1 January to 1 April.

§ 3Rental income

For annual grouped declarations from 2026 accruals, the window is 1 to 20 April of the year after accrual. For separate declarations, income accrued from October 2026 follows the same window. Separate declarations for income accrued up to September 2026 are filed in the first twenty days of April, July, October and January, following the older pattern. The last window under that older pattern, for rent received from July to September 2026, closed on 20 October 2026. If you let a property in 2026, check which of these applies to each period.

§ 4Gain on a sale

A capital gain on a property transfer is filed within three months, after a wait of one month from the date of the transfer. Put another way, the window opens one month after the sale and runs for three months. The buyer's withholding has a shorter deadline of its own, and the page on the withholding explains it. The tax on the sale is covered in the capital gains section.

§ 5A calendar for an owner

Mark the opening of the imputed income window and the April rental window. If you sell, mark the date one month after the deed and the end of the following three months. Mark the buyer's withholding date as well, since your buyer's lawyer will need your tax details.

§ 6Late filing

A late return can bring a surcharge and interest, and the amounts depend on the delay. We do not print them. If you have missed a window, tell your adviser at once, since filing on your own initiative is generally treated more gently than waiting for the agency.

§ 7Checking the dates

The agency pages that state the windows are the source. If the dates in your year are different from those printed here, the agency's page prevails, and we would be grateful if you told us through the contact page so that we can correct and log the change.

§ 8Related pages

Modelo 210 in detail explains how the form itself works, and imputed income in detail explains how imputed income is calculated.

Tax on rental income in detail explains how let property is taxed, and wealth tax in detail explains how wealth tax applies.

The solidarity tax in detail explains how the solidarity tax works, and a closer look at EU and EEA deductions explains which expenses an EU or EEA resident can deduct.

Tax note. Rates depend on the region, the type of property and the buyer, and they change. Figures here are dated and sourced; examples are illustrative and show their assumptions. Confirm yours with the regional tax agency or a tax adviser.