The Spanish tax authorities have changed the declaration deadline for rental income.
Pro memoria: modelo 210
In the non-resident tax return, a distinction is made between the rented period and the non-rented period.
Until before calendar year 2024, this distinction consisted of a quarterly declaration ‘modelo 210‘ for each leased period and an annual declaration for the non-leased period.
If you rented in January 2023 and August 2023, you had to file returns between 01 and 20 April 2023 for the January 2023 income and between 01 and 20 October 2023 for the August 2023 income.
For the non-rented period, you were taxed based on the cadastral value of your property. This was each time before 31 December of the following year. For the non-rented period in 2023, you will therefore file a tax return, also via 'modelo 210‘, before 31 December 2024.
This system was changed from 2024.
Find more information on modelo 210 here.
New declaration deadline for rental income
For rental income realised from 1 January 2024, an annual return between 01 January and 20 January in the following calendar year now applies. The form is still ‘modelo 210‘.
Therefore, if you rent in 2024, the declaration period from 01 January - 20 January 2025 will apply.
Declaration period for non-rented period
The annual declaration for the unlet period, based on the cadastral value, remains the same, for 31 December. Suppose you did not rent out the entire year 2023, you should file a return ‘modelo 210' to be submitted by 31 December 2024.
Learn more about how Spanish taxes on rental income are calculated here.
Decision
It is a good thing that fewer returns will be necessary. This will save the taxpayer extra hassle and fees to gestoria. However, the deadline is unfortunate because the declaration period naturally falls in the Spanish Christmas holidays.
