It depends on what your home did during the year. For a home you don't rent out, the 2025 return is due by December 31, 2026. From tax year 2026, the window runs from April 1 to December 31 of the following year: the 2026 return can't be filed before April 1, 2027.
Home not rented out
- Tax year 2025: by December 31, 2026 (by December 23, 2026 if you pay by direct debit).
- Tax year 2026: from April 1 to December 31, 2027 (direct debit by December 23, 2027).
Rented out, tax year 2026
- Tax to pay: from April 1 to 20, 2027 (direct debit by April 15), for 2026 rent grouped for the year, or rent from October 2026 filed separately.
- Zero tax: from January 1 to 20, 2027.
- Rent of January to September 2026 filed separately kept the old quarterly windows, in April, July and October 2026: a missing one is already late.
Sold
Within three months, counted from the end of the buyer's one-month window to pay the 3% withheld from the price.
Good to know
- Each owner files their own return, with the same deadline.
- A last day falling on a weekend or a Spanish public holiday moves to the next working day in Spain. A holiday in your own country doesn't move it.
- A return asking for a refund can be filed from February 1, within four years.
Every date, situation by situation, is in our Modelo 210 deadline guide. Get them in Google, Apple or Outlook with reminders: deadline calendar.