If you own a flat in Madrid and live somewhere else, Spanish admin doesn't pause just because you're not here. Two payments tend to land before the end of the year, and they come from two different tax offices with two different calendars.
I'm Layla, I run VA in Madrid, and I'm an expat living in the city, so I know how easily a deadline in another language can slip by. This guide explains what the two payments are, where each date comes from and what you can organise ahead of time. I'm not a tax adviser, so anything that depends on your own situation belongs with a gestor or an asesor fiscal.
IBI stands for Impuesto sobre Bienes Inmuebles, the municipal property tax. In Madrid the city council collects it through its Agencia Tributaria Madrid.
Modelo 210 is something else. It is the form for the non-resident income tax (IRNR) and it goes to the state tax agency, the Agencia Tributaria, not to the city.
They have different websites, different payment routes and different dates. Mixing them up is the easiest way to pay one and forget the other.
For 2026, the city's taxpayer portal gives Madrid's voluntary payment period for IBI as 1 October to 30 November, both days included.
That's the window to pay without extra charges. When it closes, the city's collection notice says unpaid debts move to the vía ejecutiva, which brings legal surcharges and, where applicable, late-payment interest under articles 26 and 28 of the Ley General Tributaria. The notice doesn't list percentages, so I won't guess them.
The bill is tied to the property, not to where you live. As a general rule it's owed by whoever owns the property on 1 January, but confirm how that applies to you with your adviser.
The city lists several ways to pay. Online at madrid.es/pagos you can use a debit or credit card, a charge to your account, online banking or Bizum. There is also a payment page that needs a digital ID and one that doesn't.
You can pay by phone with a card, and the 010 line (914 800 010 from inside or outside Madrid, according to the city) handles queries. In person, five collaborating banks take payment at their branches: Santander, BBVA, Ibercaja, Sabadell and Unicaja. The city's taxpayer service offices (OAIC) handle this without an appointment only for people over 65.
Here's the honest bit: the city's page says nothing specific about paying from abroad. So I can't promise a foreign card will go through. Try the online route a few days early, not on the last evening.
If the paper bill never reached you, the portal lists an option to request a duplicate, though the page doesn't spell out the steps.
Madrid has a system called Sistema Especial de Pago (SEP), which splits IBI into two charges to your bank account. The first is on 30 June and works as an advance equal to 65% of the previous year's net tax liability (cuota líquida). The second falls on 30 November, or the next business day, and covers the difference minus the discount.
There are conditions. You pay by direct debit through a bank or savings bank, and the account holder must be the person applying. If the first instalment isn't paid for reasons that are down to you, you lose the discount and the full bill is charged on the last day of the voluntary period.
The timing matters now. For the following year, the city says you can apply by registry, with the printed form, until 31 December. For the current year, the deadline is 15 June, online, in person or through 010. If you don't have a bank account set up yet, our guide to opening one as an expat is a good starting point.
Now the second payment. When you own a property in Spain and aren't resident for tax purposes, the Spanish rules can count a notional income for the owner even if nobody rents the place. That's called renta imputada, imputed income, and Modelo 210 is the form where it's declared.
Whether it applies to you, and what the figure would be, is exactly the kind of question I'd send to an asesor fiscal. What I can share is the calendar. The Agencia Tributaria's note says the filing window for 2025 imputed income is unchanged and runs from 1 January to 31 December 2026.
The Agencia Tributaria gives 23 December as the last day to pay imputed income by direct debit when you file online. If you plan to pay by direct debit, don't aim for the 31st. Check the exact date with your adviser.
Orden HAC/623/2026 of 12 June was published in the BOE on 23 June 2026 and modifies Modelo 210 deadlines. According to the Agencia Tributaria's note, it doesn't touch the 2025 deadline. For filings from 1 January 2027, though, the window for imputed income opens on 1 April instead of 1 January.
So it affects next year's planning, not this December's. Still worth knowing if you set reminders a year ahead.
VA in Madrid helps foreign families and companies with paperwork and admin in Madrid. For owners abroad that usually means building a deadline calendar, setting reminders, gathering documents and coordinating with your own gestor or asesor. We don't give tax or legal advice, and we don't replace your adviser.
Do I pay IBI if I live abroad?
IBI is a tax on the property, so living outside Spain doesn't switch it off as far as the city's rules go. Confirm your case with your adviser.
What happens if I miss 30 November?
Per the city's collection notice, unpaid debts pass to the vía ejecutiva, with legal surcharges and, where applicable, late-payment interest.
Can I pay IBI in two instalments?
Yes, through the SEP, if you pay by direct debit and you are the account holder. The first charge is on 30 June, the second on 30 November or the next business day.
Is the Modelo 210 deadline for 2025 imputed income changing?
No. The Agencia Tributaria's note says it stays between 1 January and 31 December 2026.
Should I file Modelo 210 myself?
That's a call for your gestor or asesor fiscal. We can help you gather documents and keep track of the dates.
Applying for a non-lucrative visa from the US as well? Our guide to the IRS tax documents for the Spain non-lucrative visa covers the paperwork on that side.
Questions about your own deadlines? Message us on WhatsApp and we'll help you build your calendar.
Prefer Spanish? Read this guide in Spanish: Tienes casa en Madrid pero vives fuera: los dos pagos de impuestos antes del 31 de diciembre.
Sources: the Agencia Tributaria Madrid pages on IBI voluntary payment and the Sistema Especial de Pago; the Agencia Tributaria note on Modelo 210 deadlines; and Orden HAC/623/2026 in the BOE.
