New Rules for Declaring Rental Income in Spain from 2026

From the income year 2026, the rules for when rental income from a property in Spain should be declared via Modelo 210 will change. For non-residents, the change mainly means that the declaration time depends on whether the calculation results in tax to be paid or if the tax is 0 euros.

In Estity, you don't need to keep track of which period applies. You make the declaration in the same simple way – we adapt the handling according to the new rules and ensure it is submitted at the right time.

Two Different Declaration Periods

If the declaration results in tax to be paid, the rental income for 2026 should be declared: April 1–20, 2027

For payment via direct debit, the period is April 1–15.

If the declaration instead results in 0 euros in tax – so-called cuota cero – it should be submitted earlier: January 1–20, 2027

It therefore becomes more important to have compiled the year's rental income and expenses when the calendar year ends.

More Detailed Reporting of Costs

At the same time, a new annex to Modelo 210 is introduced where deductible costs for the rental must be specified in more detail. This makes it even more important to continuously keep track of rental income and documentation for, for example, community fees, insurance, taxes and fees, electricity, water, and other costs related to the rental.

New Rules – Just as Simple in Estity

Changed tax rules should not make the declaration more complicated.

From January 1, 2027, you can complete the declaration for your rental income during 2026 in Estity. We calculate the result based on your information and keep track of which declaration period applies:

- 0 euros in tax → January 1–20

- Tax to be paid → April 1–20

You can thus complete the declaration as early as January, even if it is to be submitted first in April. Estity ensures that the declaration follows the new rules and is submitted at the right time.

At the same time, you can gather the year's income, expenses, and documentation in Estity, so that the information is in place when it is time to declare.

Start Modelo 210

Make the Declaration for 2025 – Get Estity Account Free for 12 Months

For the days in 2025 when the property was at your disposal and not rented out, December 31, 2026, still applies as the last declaration day.

If you make your first declaration for personal use in 2025 through Estity during 2026, 12 months of Estity Account for the relevant property are included at no extra cost – a value of €120.

You get a whole year where you can gather and translate documents, keep track of income and expenses, and share information with family or other owners.

The offer applies with a declaration purchase for the relevant property. The declaration fee and the tax itself are paid separately.