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Reviewed October 8, 2026

Modelo 210 rental income deadline: January 20 or April 20?

It depends on the year the rent accrued. For rental income accrued in 2024 and 2025, grouped annually with tax to pay, the filing and payment window is 1-20 January of the following year. Orden HAC/623/2026 moves rental income accrued in 2026 to 1-20 April 2027. Check the accrual year before using a date.

At a glance

  • - 2025 rental income, grouped, tax to pay: 1-20 January 2026, direct debit 1-15 January.
  • - 2026 rental income, grouped, tax to pay: 1-20 April 2027, direct debit 1-15 April.
  • - Separate declarations for July-September 2026 still go in 1-20 October 2026; October-December 2026 moves to April 2027.

What changed in 2026

Orden HAC/623/2026, published in the BOE on 23 June 2026, sets the first 20 calendar days of April of the year after accrual for rental income with tax to pay, whether declared grouped or separately. It applies to grouped declarations from 2026 accruals and to separate declarations from accruals in the last quarter of 2026. Earlier accruals keep their previous windows.

Cases with a different calendar

A zero-tax declaration is filed 1-20 January of the following year. A refund declaration can be filed from 1 February of the following year. Imputed income accrued in 2026 is filed between 1 April and 31 December 2027. Zero, negative, and refund results remain outside the paid packet.

Packet output

The packet shows the filing and direct-debit windows that match the tax year entered, with the taxable base, rate, and source links to check before entering AEAT.

FAQ

Is January 20 still the deadline?

Only for grouped rental income accrued up to 2025 with tax to pay. For rental income accrued in 2026, the window is 1-20 April 2027.

What if I want direct debit?

Direct debit runs 1-15 January for 2025 rental income and 1-15 April from 2026 rental income.

Official sources reviewed

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The calculator blocks unsupported cases before checkout and keeps the AEAT filing path visible.

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