Deadlines · 2026 – 2027
Every deadline that applies to you, in one place
The filing calendar for non-residents changed in June 2026 and the old and new regimes overlap through 2027. We keep this page current. If a date below applies to you and you have not heard from us, get in touch.
Non-resident owner
| Window | Filing | Who |
|---|---|---|
| 1 Jan – 31 Dec 2026 | Tax Form 210, imputed income for 2025 | Owners who used the property themselves in 2025 |
| April – 30 Jun 2026 | Tax Form 714, wealth tax for 2025 | Spanish assets above €2 million, or tax due |
| 1 – 31 Jul 2026 | Tax Form 718, solidarity tax on large fortunes for 2025 | Net Spanish wealth above the State threshold |
| 1 – 20 Jul 2026 | Tax Form 210, quarterly rental return, Q2 2026 | Rental income accrued April to June 2026 |
| 1 – 20 Oct 2026 | Tax Form 210, quarterly rental return, Q3 2026 | Rental income accrued July to September 2026 |
| 1 – 20 Apr 2027 | Tax Form 210, first annual rental return | Rental income accrued October to December 2026 |
| 1 Apr – 31 Dec 2027 | Tax Form 210, imputed income for 2026 | Owners who used the property themselves in 2026 |
| April – 30 Jun 2027 | Tax Form 714, wealth tax for 2026 | Spanish assets above €2 million, or tax due |
Selling a property
| Window | Filing | Who |
|---|---|---|
| Within 1 month of completion | Tax Form 211, the buyer pays over the 3% withholding | Buyer, where the seller is non-resident |
| Within 4 months of completion | Tax Form 210, capital gain return and refund claim | Non-resident seller |
| Within 30 working days | Municipal land value tax | Seller, with the buyer as substitute where the seller is non-resident |
Moving to Spain
| Window | Filing | Who |
|---|---|---|
| Within 6 months | Tax Form 149, election into the Beckham regime | From registration with social security or the start of the activity |
| 1 Jan – 31 Mar | Tax Form 720, foreign assets return | First year of residence and whenever a category grows by more than €20,000 |
| April – 30 Jun | Tax Form 100 or Tax Form 151, income tax return | Every resident, from the first year |
| April – 30 Jun | Tax Form 714, wealth tax | Residents with worldwide assets above the Balearic threshold of €3 million |
Inheritance and gifts
| Window | Filing | Who |
|---|---|---|
| Within 6 months of death | Inheritance tax return | Every heir, even where the tax is nil. Extension of six months if requested in the first five. |
| Within 30 working days | Gift tax return | The recipient, from the date of the deed |
| Within 6 months of death | Municipal land value tax | Heirs receiving urban property |
Sources: Orden HAC/623/2026 of 12 June for Tax Form 210; the annual Orden of the Ministry of Finance for the income and wealth tax campaign; Ley 29/1987 and its regulation for inheritance and gift tax. Where a deadline falls on a Saturday, Sunday or public holiday, it moves to the next working day. Last reviewed: 18 September 2026.
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