Non-residents earning rental income from property located in Spain are required to file Form 210 under Spain’s Non-Resident Income Tax regime for individuals without a permanent establishment.

The deadline to submit the annual rental income tax return for income generated during tax year 2025 is January 20, 2026.

Payment by direct debit will only be available until Thursday, January 15, 2026. After that date, payment must be completed by obtaining an NRC.

Property owners are encouraged to plan, prepare, and submit this filing in advance in order to avoid surcharges or penalties for late submission.