Form 210: why you won't be able to file imputed income in January 2027

Order HAC/623/2026 of 12 June (published in the Spanish Official Gazette on 23 June) changed the filing deadlines for Form 210, both for imputed income on urban property and for income from let property.

The change does not affect everyone in the same way, and that is where the confusion lies: the deadline that applies to you depends on the type of income, the accrual year and — for rentals — on whether the return comes out with tax due, at nil or with a refund due.

The gap from January to March 2027

Until now, imputed income could be filed at any point during the calendar year following the accrual. Anyone who let December slip by simply dealt with it in January, with no consequences.

Under the Order, for accruals from 2026 onwards the window runs from 1 April to 31 December of the following year. Imputed income for 2025 keeps the old window and falls due on 31 December 2026.

Anyone who does not file the 2025 imputed income return before 31 December 2026 will not be able to put it right in January as before: it becomes a late filing, with a surcharge.

Which deadline applies to you

We keep this same table up to date on the service page, as a permanent reference: Form 210 deadlines and accrual.

For rentals, the deadline depends on the result

This is the detail most often overlooked. For income from let property:

• Tax due: 1 to 20 April of the following year, for both grouped and separate returns, for accruals from 2026 onwards.
• Nil liability: 1 to 20 January of the following year.
• Refund due: from 1 February of the following year, within four years.

In other words: the same owner, with the same property, can face an April, a January or a February deadline depending on how the figures come out. And you do not know which one applies until the calculation has been done.

The transitional rule for 2026 rentals

If the return is filed on a grouped basis, the new deadline applies to all 2026 accruals.

If it is filed separately, the new deadline only applies from the fourth quarter of 2026. Accruals from April to September 2026 keep their July and October 2026 due dates.

The form itself changes on 1 January 2027

From that date, returns filed will include an annex breaking down the deductible expenses of let property, and two new boxes: number of days and ownership share.

It applies to returns filed from 1 January 2027, regardless of the accrual date. That means a 2025 imputed income return filed late in 2027 will already use the new form.

The annex sets out expenses by category: interest and repairs with the carry-forward from the four preceding years, community fees, the cost of drawing up the tenancy agreement, legal defence, services and utilities, insurance, taxes, doubtful debts, and three separate depreciation lines (moveable assets, the building and improvements).

It is worth starting to keep the paperwork filed under those categories now, rather than when the time comes to file.

April 2027 brings two due dates at once

Between 1 and 20 April 2027, the grouped rental return for 2026 and the separate return for the fourth quarter of 2026 both fall due. That is twenty calendar days for both. On that same 1 April, the window for 2026 imputed income also opens, although it does not close until December.

What has not changed

• Imputed income for 2025: 1 January to 31 December 2026.
• Rentals filed separately with accruals between April and September 2026.
• Gains on the transfer of property: three months after the one-month period following the transfer. And they still cannot be paid by direct debit.