**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](https://casitatax.com/en/guides/modelo-210-deadline/). Get them in Google, Apple or Outlook with reminders: [deadline calendar](https://casitatax.com/en/calendar/).