Tax Form 210 by 20 October: the last rental return on the old calendar, and what changes after

Due by 20 October: the third quarter of 2026

Owners who declare each quarter separately file the rent earned from July to September 2026 between 1 and 20 October 2026, and pay the tax at the same time. If the payment is made by direct debit, the return has to be filed by 15 October. Residents of the European Union, Iceland, Norway and Liechtenstein pay 19% on the rent less the expenses of those months; everyone else pays 24% on the gross rent.

The tax office has confirmed that nothing changes for this quarter. The return is filed on the current form and on the usual date. If you filed the first two quarters of 2026 separately, file the third in October as well: do not assume it can wait until April.

Owners who chose to declare the whole of 2026 in one annual return have nothing to file in October. Their return for 2026 is due between 1 and 20 April 2027.

After October: one date in April

Orden HAC/623/2026 of 12 June, published in the Boletín Oficial del Estado on 23 June, rewrote the calendar. From now on, a return for rental income with tax to pay is filed in the first twenty days of April of the year after the rent was earned, whether it covers a single let or the whole year grouped together. For owners who file quarter by quarter, the change starts with the fourth quarter of 2026: the rent for October to December 2026, which would have been due in January, is now due between 1 and 20 April 2027. With direct debit, between 1 and 15 April.

• Returns with nothing to pay are still filed between 1 and 20 January of the following year.
• Returns asking for a refund can be filed from 1 February of the following year, within four years.
• Imputed income for 2025, the notional income on the weeks the house was yours to use, keeps its old window: it can be filed until 31 December 2026.
• Imputed income for 2026 moves to a window from 1 April to 31 December 2027, or to 23 December with direct debit.

In practice, an owner who lets part of the year and uses the house the rest will declare both in the spring of 2027, with the full year in view.

The new form asks for more

Every Tax Form 210 filed from 1 January 2027 uses the new version, whatever year the income belongs to. That includes the fourth quarter of 2026, the annual returns for 2026 and any late return for earlier years filed from January. The new form adds:

• A new schedule itemising the deductible expenses of a let property.
• The number of days the property was let, or, for imputed income, the days it was available to the owner.
• Each owner's percentage of ownership, so that co-owners who file separately can be matched to each other.
• Whether the property has a cadastral reference.

None of this is new information for a well-kept file, but it now has to be on the return, and it can be checked against what the booking platforms report to the tax office every year under the EU rules known as DAC7. A figure for days let that does not match theirs is an easy query to open.

Is paying in April better?

For cash flow, yes: the tax on a summer season is paid months later than before. For residents of the EU, a single return for the year also makes it easier to set the year's expenses against the year's rent, rather than splitting IBI, insurance and community fees across quarters.

The risk is the other side of the same coin. One return in April carries the whole year, and the records behind it have to survive twelve months. An owner who used to see a bill every quarter may now see nothing until the spring and then face a single large payment. Setting the money aside as the rent comes in is simple advice that saves a surprise.

Before 20 October: a short checklist

• Confirm whether you have been filing 2026 quarter by quarter or have chosen one annual return. If you filed the first quarters separately, stay with that for 2026.
• Gather the rent received from July to September, per property and per owner, with the platform or agency statements.
• If you live in the EU, collect the invoices for the expenses of those months, in your name.
• Note the days let and the days you used the house this summer. You will need them for the new form in April.
• Check that the bank account for the direct debit, if you use one, is still open and has funds on 20 October.

If you live outside the EU, 20 October 2026 also matters for another reason: it is the last day to claim back the tax paid on gross rent for the third quarter of 2022. We explain how in our note on reclaiming Spanish tax paid on gross rent.

We file Tax Form 210 for owners every quarter and every year, and we will move our clients to the new calendar without any action on their part. What the service covers is on our Tax Form 210 page, and every date is on our deadlines page.

Sources: Orden HAC/623/2026 of 12 June (BOE of 23 June 2026), article one, sections two and four, and final provision; Orden EHA/3316/2010 of 17 December, article 5; note of the Agencia Tributaria on the changes to the filing periods of Tax Form 210 introduced by Orden HAC/623/2026; articles 24 and 25 of the consolidated Non-Resident Income Tax Act (Real Decreto Legislativo 5/2004); Council Directive (EU) 2021/514 (DAC7).

This page is general information and reflects the rules in force on the date shown. It is not advice and does not replace an assessment of your own case.