At a glance
A non-resident who owns a home in the province of Alicante usually deals with two administrations. SUMA collects the local taxes: the waste collection rate (5 March – 11 May 2026) and IBI (27 July – 8 October 2026). The Spanish Tax Agency (AEAT) receives Modelo 210 for income tax. Grouped rental income for 2025 was due 1–20 January 2026. Imputed income for 2025, when the home was not rented, is due by 31 December 2026. From income earned in 2026, the grouped rental return moves to 1–20 April and the imputed-income return to 1 April – 31 December of the following year.
Who you pay, and for what
- SUMA Gestión Tributaria, for local taxes on the property: IBI and, in most municipalities, the solid waste collection rate.
- The Spanish Tax Agency (AEAT), for non-resident income tax through Modelo 210: on rental income when the home is let, or on imputed income when it is not.
Paying one never settles the other. Most of the problems that surface years later start with treating them as a single bill.
The 2026 calendar, month by month
| When | What | Who |
|---|---|---|
| 1–20 January | Modelo 210: grouped annual return for 2025 rental income | AEAT |
| First 20 days of April, July and October | Modelo 210: quarterly returns for other income | AEAT |
| 5 March – 11 May | Solid waste collection rate (TRRSU) | SUMA |
| 27 July – 8 October | IBI, the municipal property tax | SUMA |
| 23 September | Last day to set up a new direct debit for IBI | SUMA |
| 1 October | Direct-debited IBI bills are charged | SUMA |
| By 31 December | Modelo 210: imputed income for 2025, when the home was not rented | AEAT |
The waste-rate window excludes Alicante city, Alcoi, Dénia and Xàbia; the IBI window excludes Alicante city and Xàbia.
Modelo 210 — filing periods (plazo de declaración)
What changes from income earned in 2026
The Tax Agency has moved two Modelo 210 windows for income accrued from 2026 onwards. The grouped annual return for rental income moves from 1–20 January to 1–20 April of the following year. The imputed-income return for a home that was not rented moves from the whole following calendar year to 1 April – 31 December of the following year.
In practice, rent received in 2026 is declared between 1 and 20 April 2027 if you group it, and imputed income for 2026 between 1 April and 31 December 2027.
Three habits that keep the year clean
- Pay the local taxes by direct debit from a Spanish account. Set it up before 23 September for IBI, so it is charged on 1 October.
- Keep one record per tax: the SUMA bills with their CSV codes, and the Modelo 210 returns with their filing receipts.
- Note which months the home was rented and which it was not. Rental and imputed income are declared differently, and a mixed year needs both.
For the detail of Modelo 210, including rates by country of residence and the deductions that are or are not available, see our guide to Modelo 210.
Sources
- 2026 Taxpayer's Calendar · SUMA Gestión Tributaria (Diputación de Alicante) · checked 2026-10-08
- Annual payment period: dates, direct debit and payment methods · SUMA Gestión Tributaria (Diputación de Alicante) · checked 2026-10-08
- Modelo 210 — filing periods (plazo de declaración) · Agencia Tributaria (AEAT) · checked 2026-10-07
