Spain tightens tax filing rules for self‑employed and non‑resident property owners

The Spanish Tax Agency reminded self‑employed individuals that errors in the quarterly Model 130 filing – such as omitted invoices, incorrect retentions or late submissions – can be corrected without surcharge if the correction is made before the June 20 2026 deadline for the second quarter. A complementary return should be filed if the error resulted in under‑payment, while a rectification is required for over‑payment; late corrections incur a 1 % + 1 % per month penalty up to 15 %.

Separately, the Agency issued Order HAC/623/2026, revamping Model 210 for non‑resident property owners. From 1 January 2027 the form will require detailed information on days the property was rented, ownership percentage, cadastral reference and a breakdown of deductible expenses. Filing deadlines shift from 1 January–20 January to 1 April–20 April for rental income, and the reporting window for deemed rent moves to 1 April–31 December. The tax rates and capital gains deadlines remain unchanged.