Spanish Tax Calendar for Non-Residents 2026 — Every Deadline
Every AEAT filing deadline for non-residents in Spain: Modelo 210 (quarterly rental income), Modelo 720 (foreign assets by 31 March), ISD inheritance tax (6 months), capital gains on property sales and donation tax.
2026 Tax Deadlines — Non-Residents in Spain
All key AEAT filing dates for non-residents with Spanish assets, rental income, property sales, inheritance or donations.
| Period / Event | Tax | Model | Deadline |
|---|---|---|---|
| Q1 rental income (Jan–Mar) | IRNR | 210 | 20 April |
| Q2 rental income (Apr–Jun) | IRNR | 210 | 20 July |
| Q3 rental income (Jul–Sep) | IRNR | 210 | 20 October |
| Q4 rental income (Oct–Dec) | IRNR | 210 | 20 January |
| Annual imputed income (empty property) | IRNR | 210 | 31 December |
| Foreign assets declaration | IRPF | 720 | 31 March |
| Capital gains (property sale) | IRNR | 210 | Within 3 months of deed |
| Inheritance | ISD | 650 | 6 months from death |
| Donation | ISD | 651 | 30 working days |
* Deadlines may shift to the next working day if they fall on a weekend or public holiday. Capital gains Modelo 210 deadline runs from the date of the notarial deed. ISD 6-month deadline runs from the date of death.
Tax Calendar Non-Residents — Frequently Asked Questions
What are the Model 210 deadlines for rental income?
Non-residents with Spanish rental income must file Modelo 210 quarterly: Q1 (January–March) due 20 April; Q2 (April–June) due 20 July; Q3 (July–September) due 20 October; Q4 (October–December) due 20 January of the following year. These deadlines are set under Art. 24.2 RIRNR (Reglamento del Impuesto sobre la Renta de No Residentes).
When is the Model 720 deadline?
Modelo 720 (declaration of foreign assets by Spanish tax residents) must be filed between 1 January and 31 March of the year following the reference year. No extension is possible. The obligation arises under Disposición Adicional 18ª LGT, introduced by Ley 7/2012. It applies to Spanish tax residents with foreign assets exceeding €50,000 in any of three categories: accounts, securities/insurance, or real estate.
What happens if I miss a Spanish tax deadline?
Under Arts. 26-27 LGT: interest (interés de demora) accrues at the legal rate. Surcharges apply: 5% if paid within 3 months of the deadline, 10% within 6 months, 15% within 12 months, 20% after 12 months. For Modelo 720 late filing: a fixed penalty of €100 per data item (minimum €1,500). Note: the ECJ ruled (C-788/19) that the original Modelo 720 penalties were disproportionate under EU law, and Spain reformed them in 2022.
Is there a way to get an extension on Model 210?
Generally no. The only exception is the annual Modelo 210 for imputed income on owned properties (inmuebles urbanos a disposición): this can be filed any time during the following calendar year. For rental income, the quarterly deadlines (20 April, 20 July, 20 October, 20 January) are strict. For capital gains on property sales, the 3-month countdown starts from the date of the notarial deed (escritura de compraventa).
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