Deadlines, payment and late filing
By Maxime G
By Maxime G
When each return is due, how to pay from abroad, and what a late or missing year costs.
When do I have to file my Modelo 210?
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.
How do I pay the tax from abroad?
By direct debit from a bank account anywhere in the SEPA zone, by transfer from abroad, or by card or at a Spanish bank. The way you pay sets your real last day. - Direct debit, only when you file online: from an account in Spain or anywhere in the SEPA zone (the United Kingdom, Switzerland and Norway included), in your name or the filer's. It closes earlier: December 23 for a home not rented out, April 15 for rent. The tax is taken at the end of the window: keep the money in the account until then. - Transfer from abroad: choose it when you fill in the form online. You get an account and a payment reference valid for thirty days; pay in euros, with the reference alone as the message. The return only counts as filed once the money arrives, so send it days ahead. - Card or a Spanish bank: online with a digital certificate or Cl@ve, or at a Spanish bank with the printed form. Good to know - After a sale, there is no direct debit: pay by transfer, card or at a Spanish bank. - The tax is paid to the Agencia Tributaria. It is never part of our price. With CasitaTax, we tell you what to pay before each deadline. More details in our Modelo 210 deadline guide.
I missed the deadline. What does filing late cost?
If you file before the tax office writes to you, you pay a surcharge, not a penalty: 1% of the tax plus 1% per full month late, 15% after twelve months, with late-payment interest from then on. The sooner you file, the less it costs. - The surcharge is cut by 25% if you pay the tax when you file, then the surcharge within the period the tax office's notice gives you. - Late-payment interest: 4.0625% a year in 2026. - Once the tax office has written to you, it becomes a penalty: 50% to 150% of the unpaid tax, plus interest. - A late return with zero tax costs a fixed fine: €200, halved to €100 if you file before any letter. - A return asking for a refund is never late within its four years. What to do now File each missing return as soon as you can, owner by owner. See what each year costs with our free missed-years calculator, or let us catch up for you.
I never filed for past years. What should I do?
File them now, before the tax office writes to you: it costs less. Returns that were never filed can still be filed late, with a surcharge and interest that grow with time. - How far back: the tax office can claim a return for four years after its filing window closes. The 2022 return of a home not rented out, due by December 31, 2023, stays open until December 31, 2027. - A letter from the tax office, or a return you file, starts the four years again. - One return per tax year and per owner, each with its own year: there is no single return for several years. - Each year is worked out with its own rules and rates. - Returns filed from January 1, 2027 use the new form, whatever their tax year. - Rented out in one of those years? Rent goes on other returns, with deadlines of their own: we work them out with you. With CasitaTax We go through each year with you, quote the price for your years before we start, and file once you approve the figures. See which years are open and what each costs with our free missed-years calculator, or ask us in the chat.