Non-Resident Tax Spain: Modelo 210 Deadlines for 2027 Non-resident tax in Spain explained: how Modelo 210 works for Costa del Sol property owners, who pays 19 or 24 percent, and what Orden HAC/623/2026 changed about the deadlines for 2026 and 2027. Every year, thousands of owners of holiday homes on the Costa del Sol get the same surprise: a letter from the Spanish tax agency about a form called Modelo 210, for a tax they had never heard of. If you own property in Spain but pay your taxes as a resident of another country, this form almost always concerns you. And this year it matters more than usual, because a new regulation, Orden HAC/623/2026, has rewritten the filing deadlines that owners have followed for a generation. This guide explains who pays, how the tax is calculated with real numbers, and exactly which dates now apply for 2026 and 2027. Who has to file The Modelo 210 is the tax return for Spain's non-resident income tax, the Impuesto sobre la Renta de No Residentes. It applies to anyone who earns income from Spanish assets while being a tax resident elsewhere. For most foreign owners in Marbella, Estepona, Mijas or Fuengirola that means one of three situations. 1. Imputed income. You own a home that is not your permanent residence and is not rented out, even if you use it yourself only a few weeks a year. Spanish law treats the use of the property as an economic benefit and taxes it annually. 2. Rental income. You let the property, whether as a summer holiday let or a long-term rental. 3. A sale. When you sell, the capital gain is declared on the same form. Co-owners are not exempt. If a couple owns an apartment together and both live abroad, each spouse files a separate Modelo 210 for their share. That single detail explains a large share of the letters the tax agency sends to the coast. The tax on a home you do not rent The calculation is simpler than most owners expect. The base is the cadastral value of the property, the value recorded on your IBI receipt, the annual municipal property tax bill. The tax office applies a percentage to that value: 1.1 percent if the cadastral value has been revised within the last ten years, which is the case across most of Malaga province, or 2 percent if it has not been updated for longer. On that base you pay 19 percent if you are a tax resident of the EU or EEA, and 24 percent if you are not, which includes the United Kingdom, the United States and Switzerland. A concrete example. An apartment in Fuengirola with a cadastral value of 150,000 euros and a recent revision. The taxable base is 1.1 percent of 150,000 euros, which is 1,650 euros. A Norwegian owner inside the EEA pays 19 percent of that: 313.50 euros for the year. A British owner pays 24 percent: 396 euros. If the cadastral value had not been revised for more than a decade, the base would be 2 percent, 3,000 euros, and the bills would rise to 570 euros and 720 euros respectively. Because of that, the cadastral value on your current IBI receipt matters more than the rate: read it from this year's bill, not from an old purchase document. Rentals: net income for the EU, gross for everyone else Rental taxation splits owners into two groups. EU and EEA residents declare net rental income: rent received minus directly connected costs such as community fees, IBI, insurance, utilities you pay, repairs, management fees and the annual amortisation of the building. Non-EU owners, including Britons, currently pay the flat 24 percent on gross rent, with no expense deductions at all. The difference between the two systems is large, and it is the most common expensive mistake among non-EU owners who budget with the net figures their EU neighbours quote. What changed with Orden HAC/623/2026 The new ministry order, published in the state gazette in 2026, rewrote Forms 210, 213 and 296, and more importantly for owners it replaced the old deadline system. Two headline changes. 1. The quarterly rental rhythm is ending. Under the old rules, rent was declared four times a year, between the 1st and 20th of April, July, October and January. Under the new order, rental income is declared once a year: everything earned during 2026 goes into a single return filed between 1 and 20 April 2027. During the transition, income from July to September 2026 keeps its old window in the first twenty days of October 2026, while income from the fourth quarter no longer has a separate January filing: it goes straight into the April 2027 return together with the rest of the year. 2. Imputed income gets a longer window. The old rule was a single hard stop on 31 December of the following year. From tax year 2026, the return for imputed income can be filed at any time from 1 April of the following year until 31 December of that same year. In practice, the tax on your home for 2026 can be paid on any working day between 1 April 2027 and 31 December 2027. One deadline did not move: imputed income for tax year 2025 still falls under the old calendar, by 31 December 2026. If you have not yet filed for last year, that is the date to circle now. The order also tightens the reporting of dividend and property income and updates Form 213, used to recover wrongly withheld tax, and Form 296, the annual summary that withholding agents submit. For a typical coastal owner, though, the visible change is simply the calendar above. Selling: the 3 percent you should know about When a non-resident sells Spanish property, the buyer must withhold 3 percent of the price and pay it directly to the tax agency using Form 211. That is not the tax itself, it is a deposit against it. The seller then declares the actual gain on Modelo 210, and gains are taxed at a flat 19 percent for non-residents, whatever their country. If the withheld 3 percent exceeds the final tax, the difference is claimed back, and owners who sell at a loss use the same declaration to document it. The declaration window is counted in months from completion, and because these deadlines sit in the same reform wave, confirm the exact date with your adviser or notary before signing. How to file in practice You file online through the Spanish tax agency, using a digital certificate, the Cl@ve identification system, or a bank authorised to collect taxes. You will need your NIE number, the cadastral reference and value from the current IBI receipt, your bank details for payment, and for rentals the totals of rent received per calendar period. The form is a self-assessment: you calculate the tax, file and pay in the same session. Filing late is expensive. The surcharge starts at 1 percent for the first month and rises by 1 percent for each further month, up to 15 percent, plus interest, and the tax office keeps four years to review what you filed. The final word Modelo 210 is not complicated, but it is unavoidable, and from 2027 the calendar most owners memorised is out of date. Mark two dates: 31 December 2026 for the imputed tax on your 2025 ownership, and 1 April 2027, when the new window opens for everything your property earned in 2026. Do that, and the annual letter from the tax agency stops being a surprise and becomes just another bill you already expected.