Reviewed 10 June 2026
Modelo 210 rental income deadline: January 20
For rental income from Spanish property accrued from 2024, AEAT states that annual grouping may be used when the grouping requirements are met. If annual grouping is selected, the filing and payment period is the first 20 calendar days of January of the year after accrual.
At a glance
- - The MVP supports annual grouping for simple rental cases.
- - January 1-20 is the key filing/payment window for the annual grouping path.
- - Direct debit has a shorter January 1-15 telematic window.
What changed
AEAT's note says the rental grouping period changes from quarterly to annual for rental income accrued from 2024, when the owner chooses the annual grouping path.
What remains outside MVP
Separate devengos and quarterly-style handling are kept informational. The product focuses on annual grouping because it is simpler for the first self-preparation lane.
Packet output
The packet flags the filing window, direct-debit window, taxable base, rate, and source link so the owner can verify before entering AEAT.
FAQ
Is January 20 always the deadline?
It is the supported annual grouping rental lane. Other result types and separate devengos can have different timing.
What if I want direct debit?
AEAT notes a January 1-15 telematic window for direct debit under annual grouping.
Official sources reviewed
- AEAT: Modelo y plazo de declaraciónReviewed 2026-06-10. AEAT page update: 2026-02-24. Modelo 210 scope, imputed-income deadline, and rental annual grouping deadline.
- AEAT: cambio agrupación trimestral por anual en caso de arrendamientoReviewed 2026-06-10. AEAT page update: 2026-06-09. Rental income accrued from 2024 may be grouped annually, with January 1-20 filing/payment if selected.
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The calculator blocks unsupported cases before checkout and keeps the AEAT filing path visible.
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