Rental Income
regulatory change
Rental terms changed in 2026. Many are still using the old calendar.
The Order HAC/623/2026 (Official State Gazette of June 23, 2026) modified the deadlines and content of Form 210 for rental income. The essentials you need to know:
The group went from quarterly to annual. You no longer have to file four returns a year: you can declare the entire year in just one.
Rentals with a result to be paid, accruals from 2026: the deadline is April 1-20 of the following year. Direct debit payment, from April 1st to 15th.
Transitional regime: The rentals for the second and third quarters of 2026 declared separately maintain their old deadlines of July and October.
You don't need to know any of this. Our system automatically applies the correct deadline and form to your specific case. That's precisely our job.
What you pay depends on where you live.
There is an important tax difference here depending on your country of residence:
Do you reside in the EU/EEA (Iceland, Norway, Liechtenstein): you pay taxes to 19% and You can deduct expenses —Property tax, community fees, insurance, utilities, repairs, mortgage interest, amortization— in proportion to the rent.
You reside outside the EU/EEA (including the UK after Brexit, the USA, etc.): you pay taxes to 24% on the total income, without deducting expenses.
This distinction significantly changes the final amount. Many European owners overpay simply because they don't claim the deductions they're entitled to. We claim them all.
Rental income leaves a trail: vacation rental platforms, bank accounts, registered contracts. When the Tax Agency cross-references this data and can't find your Form 210, a formal request for information arrives—with surcharges, interest, and, if they suspect concealment, a penalty.
And if you also have years of undeclared rental income, the risk grows with each passing year.
Regularizing your tax situation voluntarily, before the tax authorities contact you, drastically reduces the cost. Afterwards, it doesn't.
Your rental declaration, solved from start to finish
A real person reviews your case and responds in your language. If your situation has a nuance—two tenants, change of use, partial year-round rental—we'll resolve it by talking, not leaving you with a form.
Frequently asked questions about imputed income
Declare your rental properly, and on time.
With the 2026 regulations applied and your deductions included. Start by finding out how much you actually pay.
Questions about your case? Write to us at info@suntax.trezemarketing.com