Modelo 210 is Changing: What Non-Resident Landlords on Tenerife Need to Know for 2026

Non-resident property owners on Tenerife often assume the same tax deadline applies to everyone, but that is not the case — and a change taking effect this year makes the distinction more important than usual.

Modelo 210, the non-resident income tax return, only applies to owners who are not tax-resident in Spain; residents declare rental income through their standard annual income tax return instead. For non-residents, what happens next depends entirely on whether the property is rented out or not.

If a property stands empty or is used only by the owner, it generates a notional rental income (renta imputada), calculated from the cadastral value. This is declared once a year, with a deadline of 31 December of the following year, and is not affected by anything below.

If the property is rented out, the rules are changing. Under an order published on 12 June 2026 (Orden HAC/623/2026), the filing of rental income via Modelo 210 is moving from quarterly to annual submissions. For 2026, this creates a transition period: income earned in July, August and September can still be declared under the old quarterly system, with a filing deadline of 20 October 2026. From October onward, however, rental income falls under the new annual system, to be declared between 1 and 20 April 2027 together with the rest of the year's rental income. Owners can also choose to group their entire 2026 rental income into a single annual declaration filed in April 2027, rather than filing quarterly beforehand.

In practice, this means the 20 October deadline is likely the last quarterly filing many landlords on the island will need to make, before the system moves permanently to annual returns from the final quarter of 2026 onward.