If you rent out a property on the Costa del Sol, mark your calendar differently this year. Spain’s tax office has pushed back the filing deadline for 2026 rental income and added a few new details to the return itself. Here’s exactly what’s changing and what it means for you.
More time to file usually means more time to get the paperwork right, not less reason to start early.
01 The 2026 rental income deadline moves from January to April 2027
Since 2024, owners have had the option to declare their Spanish rental income once a year instead of every quarter. Under Orden HAC/623/2026, that annual filing window itself has now shifted. Rental income earned in 2026 (previously due by 20 January 2027 for owners using the annual option) now falls due between 1 and 20 April 2027.
In practice, that means the same declaration you’d normally have rushed to finish in the first weeks of January now has an extra three months behind it. It’s a welcome change, especially for anyone who rents out a second home and doesn’t sit down with their accounts until after the holidays.
“An April deadline gives you more time to get your invoices in order. It doesn’t give you more reason to ignore them until March.”
02 Three new details your 2026 return must include
The extra breathing room comes with a trade-off: the return itself now asks for more. For income earned from 2026 onward, three fields are new or newly required:
- Days rented: The exact number of days the property was actually let during the year, separate from any weeks you or family used it yourselves. This is what your deductible costs get measured against.
- Ownership percentage per owner: If the property is held by more than one person, whether a couple or a family investment, each owner now declares their own share explicitly on their own return, matching the registered percentage on the deed.
- Fixed versus variable cost split: Community fees, IBI, insurance and mortgage interest count as fixed costs. Cleaning, repairs, utilities and other lettings-driven expenses count as variable. Hacienda wants the two shown separately, not lumped into one deduction line.
None of this needs to change how you manage the property day to day, but it’s a good moment to check your records are complete. Our full property management service already tracks days let, ownership splits and cost categories for you, so nothing gets scrambled together at filing time.
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03 What this means if ViVi Real Estate manages your rental
If you already work with us on full management, you don’t need to do anything differently. We keep the nightly log, the invoices and the ownership records in order as a matter of course, and we can hand your gestor or tax advisor a clean summary whenever it’s needed, well before the new April window opens.
What’s worth keeping in mind is the direction of travel: Hacienda has been steadily tightening the data it cross-checks against booking platforms and property registries. More required fields usually means more automated matching behind the scenes, so accurate, on-time filing matters more each year, not less.
The bottom line
You get an extra three months to file your 2026 rental income, until April 2027, but the return itself now asks more of you: days let, ownership share, and a clean fixed-versus-variable cost split. Keep your records organised through the year and the new deadline works entirely in your favour. This is general information, not personal tax advice, always confirm your own filing obligations with your gestor or tax advisor.
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