If you don't live in Spain and own urban property here, you probably have to file Form 210 (modelo 210), whether you rent it out or only use it yourself. The deadlines were changed by a ministerial order of June 2026 (HAC/623/2026), according to an analysis published in July 2026.
Non-resident individuals with no permanent establishment who own urban property in Spain, with imputed income from own use or with income from renting or subletting. Representatives and advisers can also file it.
An annex will be added for the deductible expenses of the rented property, with boxes for the days it was available or rented and for the ownership percentage.
These dates come from a secondary source, so check them in the AEAT online office before filing anything. If you would like us to review your case, write to us. This article is for information only.
Source: Fieldfisher: Form 210 deadlines for non-residents with property, July 2026 (in Spanish). Last reviewed: 23 October 2026.