If you are a non-resident who owns a home, a commercial unit or any property in Spain — or you advise someone who does — take note: the Non-Resident Income Tax (IRNR) return filed on Form 210 has just changed. Order HAC/623/2026 of 12 June (published in the Official State Gazette on 23 June) reforms this form and others within the IRNR, with news on both the deadlines and the information that will have to be reported.
What changes in the deadlines
The most practical change affects the filing calendar for certain real estate income. Until now, the window to declare some income opened at the start of the year; under the reform, the filing period moves and now opens on 1 April instead of 1 January. This shifts the routine for many non-resident owners used to filing in January, so it is worth adjusting reminders and cash-flow planning to avoid filing late.
While most of the form’s changes will apply to returns filed from 1 January 2027, the new deadlines for certain real estate income already affect income arising during 2026. In other words: what happens this year will be declared under the new rules.
More detail and more oversight
The reform goes beyond dates. The new Form 210 adds annexes and extra boxes, including a more detailed breakdown of dividends and of the deductible expenses of rented properties. For a non-resident renting out a property in Spain, this cuts both ways: it provides structure and support for deducting expenses, but it also means the Tax Agency will have a far more precise picture of this income and can cross-check it more easily.
What this means for you
If you are taxed under the IRNR, now is the time to review three things: the calendar (to adapt to the new period starting in April), your expense records (invoices, insurance, utilities, interest… everything backing the deductions you want to apply to your rental income) and the consistency of the information you report. The new annexes reward those who keep their numbers in order and penalise improvisation.
For advisers, the message is clear: update your templates, warn non-resident clients about the date change, and prepare information with the level of detail the form now requires.
Conclusion
The Form 210 changes are more than a technical tweak: they change when and how non-residents with interests in Spain declare their income — a group with a strong presence in the Canary Islands. Getting ahead avoids nasty surprises and helps you make the most of deductible expenses. At EBF Consulting we support non-resident owners and investors across all their Spanish tax matters; if you own property or hold investments here, let’s review together how these changes affect you.
Official reference: Order HAC/623/2026 of 12 June (Official State Gazette of 23 June 2026, BOE-A-2026-13573). AEAT informational note on changes to Form 210 filing deadlines.