New for 2026: use the table by result before applying a date.
Operational calendar
| Case | Filing | Direct debit |
|---|---|---|
| Imputed income, 2026 onwards | 1 April–31 December next year | Up to 23 December |
| Grouped rent, tax payable, 2026 onwards | 1–20 April next year | 1–15 April |
| Separate rent accrued from October 2026, tax payable | 1–20 April next year | 1–15 April |
| Nil rental return | 1–20 January next year | Not applicable |
| Rental return with refund | From 1 February next year | Not applicable |
Indicative deadline checker
Three practical consequences
- January–March 2027 gap: the ordinary window for 2026 imputed income is not open until 1 April.
- Late 2025 returns: any return filed from 1 January 2027 uses the new form, including the new days and ownership-share fields, even though the income arose earlier.
- 1–20 April 2027: grouped 2026 rent and separate Q4 2026 rent with tax payable share a strict 20-day window. Imputed income merely opens then and remains available until 31 December.
Property sales
The sale deadline is a three-month filing period after one month has elapsed from completion. The first month is for the buyer's 3% withholding on Form 211. Income type 28 cannot be paid by direct debit.
The new expense schedule from 2027
Returns filed from 1 January 2027 include days, ownership share and an expanded rental-expense schedule: finance costs and repairs (including four-year carry-forward and the gross-income cap), community fees, contract costs, legal defence, third-party services, utilities, insurance, taxes and charges, doubtful debts, separate depreciation for movable assets, the property and improvements, other expenses and totals.
Important for owners outside the EU/EEA: Spanish law and the Tax Agency still apply 24% to gross rent, without expenses. Two National Court judgments applied a favourable approach to the same legal question, with the second expressly adopting the first judgment's reasoning. The published texts do not establish that they concern the same taxpayer or litigation, and there is no published Supreme Court doctrine settling the issue. Read the country-by-country legal note before assuming the new expense boxes apply to you.
What to do now
- Classify the income and result; do not calendar every return for April.
- Separate grouped and separate rent and identify the 2026 transition.
- Prepare days, ownership percentages and supporting documents before 2027.
- For non-EU/EEA owners, distinguish the ordinary filing position from a later rectification claim.
Download the calendar and checklist
Official sources
- Order HAC/623/2026, particularly Articles 5 and 13 and the final provision.
- Spanish Tax Agency deadline note.
Forwardable information note updated on 9 August 2026. It is not a substitute for reviewing the facts of a specific return.