If you own a flat in the Canaries and live elsewhere, you have four new problems in 2026 — and one hidden gift

The rules of the game in one paragraph

You live in Britain and own a flat in Las Palmas. That means you have to file Modelo 210 every year. Three scenarios: if you rent it out, you pay 19% on the profit (EU residents) or 24% on the gross rent (UK, Switzerland, USA). If the flat stands empty or you use it yourself, you pay anyway — on a notional income of 1.1 to 2% of the cadastral value. If you sell, the gain is taxed, and the buyer withholds 3% upfront. So far, so Spanish. Now to what's new in 2026.

Change 1: which registration number Airbnb wants

Until May 2026 the rule was: every holiday flat advertised online needed an NRA number from the national rental registry, applied for at the Colegio de Registradores. That duty no longer exists. The Supreme Court declared articles 5, 8, 9 and 10 of Real Decreto 1312/2024 — the landlord's duties, the registry itself, the inscription procedure and the verification of the number — void in their entirety.

A registration number still belongs in every listing: the platforms have been bound to that since 20 May 2026 by Regulation (EU) 2024/1028. But the number that counts now is the Canary one from the Registro General Turístico, which the Cabildo issues with the inscription under article 8.6 of Canary Law 6/2025.

The Canarian Vv licence and that number are therefore one procedure, not two. Contrary to what this article originally said, the judgment concerned precisely that national registry: the NRA was not left untouched — it fell away.

Change 2: the annual report is gone

This article originally said that NRA holders must file an annual activity report with the land registry, first between 1 February and 2 March. That duty no longer exists. It sat in article 10.4 of Real Decreto 1312/2024, and article 10 was declared void in full by the Supreme Court judgments of 19 and 21 May and 1 June 2026.

What binds an owner in the Canaries is the Canary side: the declaración responsable filed with the Cabildo insular and the inscription in the Registro General Turístico. Anyone receiving an invoice for an annual NRUA report, or for a renewal of the number, should ask which provision it rests on. The detail is in our piece on the annulled short-term rental registry.

Change 3: the hidden gift — up to four years of money back

Now the part that becomes interesting for a lot of readers without them knowing it.

Do you hold a British passport? A Swiss residence permit? A US tax number? Then you have almost certainly paid too much in recent years.

Here's how it stood until now: EU citizens could deduct costs — mortgage interest, property management, repairs, insurance. Anyone from outside (Brits post-Brexit, Swiss, Americans, Canadians) paid 24% on the gross rent. No deductions allowed.

The maths: a British owner with €12,000 in annual rent and €5,000 of costs pays 24% on €12,000 = €2,880. A German neighbour with identical figures pays 19% on €7,000 = €1,330. More than double — for the same flat, the same tenant.

In July 2025 the Audiencia Nacional ruled that this is discrimination. The Supreme Court is expected to confirm in 2026. Those affected can reclaim taxes going back four years. For the British owner above, that's around €6,200.

But: the clock is ticking. If you don't reclaim the 2022 tax year by the end of 2026, you lose it for good. Solution: file a «precautionary refund claim». Costs €80–200 at a tax adviser. Pure insurance.

Change 4: Brussels has the «renta imputada» in its sights

This one affects everyone — EU citizens too.

Remember the notional income tax on empty flats? 1.1 to 2% of cadastral value, every year, even if no one lives there. Spaniards pay this only on second homes, not on their main residence. As a non-resident, you pay on everything — because by definition you don't have a main home in Spain.

The European Commission considers this discriminatory and has opened a case. Decision expected in 2026 or 2027.

If Spain loses: anyone who uses their Canarian flat as a de facto main residence — say the Hamburg pensioner who lives six to eight months a year in Telde without taking out resident status — could stop paying renta imputada from then on. And reclaim retroactively, too.

What being late really costs

If you're thinking «they'll never find me abroad» — that hasn't been true since 2026.

Stage one: deadline missed, 20% surcharge. Pay before the formal demand and it's still 10%.

Stage two: seizure of your Spanish bank account. The Agencia Tributaria has automatic access to Santander, CaixaBank and the rest. Account frozen, money gone.

Stage three (for unpaid IBI): the town hall can seize and auction the flat itself. Via EU mutual assistance, the Spanish tax office also has access to accounts in Germany, Austria and Italy.

Concretely: what you should do now

If your flat stands empty: Modelo 210 for 2025 runs as a deadline through all of 2026. Online platform or tax adviser, €80–200, one-off. Set up a direct debit and you'll never forget it again.

If you rent on Airbnb: Canary registration number in the listing? If not: check your inscription with the Cabildo. You no longer need a national NRA or the annual activity report. If you're in Mogán: collect the 15-cent tourist tax or face a fine.

If you're from the UK, Switzerland, USA, Canada: file a precautionary refund claim for 2022 now, otherwise it lapses at the end of 2026. Gather receipts: mortgage, management, repairs, insurance for the last four years. If you win, hundreds to thousands of euros are on the table.

Whichever case applies: appoint a Spanish tax representative if you don't live here. Otherwise every notice goes to your flat's address — which you don't empty regularly. By the time the seizure hits, you've heard nothing. €150–300 a year, far less than a single 20% surcharge.

Update: the deadlines have shifted since June

Since this text was published, the Ministry of Finance has changed the filing deadlines for the Modelo 210. The basis is the Orden HAC/623/2026 of 12 June, published in BOE núm. 152 of 23 June 2026 and in force since the following day.

For the imputed income (renta imputada) on owner-occupied or empty homes — income type 02, the return that affects practically every non-resident owner — a window now applies «del 1 de abril al 31 de diciembre del año natural siguiente a la fecha de devengo», that is, from 1 April to 31 December of the following year. The start therefore moves from 1 January to 1 April. Only those paying by direct debit have to finish earlier: in that case the window closes on 23 December.

For rental income — income types 01 and 35 — the order sets, for returns with tax to pay, a window of «los veinte primeros días naturales del mes de abril del año siguiente al de devengo» — the first twenty calendar days of April of the following year — and expressly «tanto para declarar de forma separada como agrupada», whether you file separately or grouped. The 1-to-15 April window applies only to payment by direct debit.

On its temporal scope, the order is more precise than the summaries in the trade press suggest: the changes to the Modelo 210 take effect for returns from 1 January 2027 and thus for the first time for tax year 2026. Anyone still filing for 2025 follows the old calendar.

A footnote for sellers: income type 28, the capital gain on the sale of a property, is expressly excluded from the direct debit procedure.

Two calendars, not one. The narrower windows — 1 to 15 April for rental income, closing on 23 December for imputed income — apply only to payment by direct debit. Anyone transferring the money themselves has the full deadlines. In both cases January drops out as a filing month: before 1 April the Agencia Tributaria no longer accepts the return.

Frequently asked questions

Who has to file Modelo 210?

Every non-resident who owns property in the Canaries or elsewhere in Spain — even if the flat stood empty all year. The return is an annual obligation.

Do I still need the national NRA number?

No. The articles of Real Decreto 1312/2024 that ordered it are void. The listing takes the number from the Canary Registro General Turístico, which the Cabildo issues with the inscription.

Can I, as a British, Swiss or US owner, reclaim overpaid tax?

Probably yes. Non-EU owners paid 24% on gross rent with no deduction of costs. In July 2025 the Audiencia Nacional ruled this discriminatory. Those affected can reclaim four years retroactively — but the 2022 tax year lapses at the end of 2026.

What happens if I don't file Modelo 210?

First a 20% surcharge (10% if you pay before the formal demand), then seizure of your Spanish bank account. With unpaid IBI, the town hall can auction the flat itself. Via EU mutual assistance, the Spanish tax office can also reach accounts in Germany, Austria and Italy.

Do I still have to file the annual activity report?

No. It sat in article 10.4 of Real Decreto 1312/2024, and the Supreme Court declared article 10 void in full in May and June 2026.

Can I file the imputed income (renta imputada) return for 2026 in January 2027?

No. Under the Orden HAC/623/2026, the window for income type 02 does not begin until 1 April of the following year and runs to 31 December; with payment by direct debit it ends on 23 December. For tax year 2025 the old calendar still applies.