Since 31 st of January 2024, Order HAC/56/2024, of January 25, has been published in the BOE,
which modifies the ministerial orders that approve the modification in the presentation of models to
non-residents, The rule establishes important new developments in the period for self-assessment
and payment of the tax derived from rentals of properties in Spanish by non-residents, consisting of
the possibility of submitting a single annual declaration.
This change establishes the possibility of grouping the income of several payers and periods. In
accordance with the new regulations, income obtained by the same taxpayer in a given period may
be grouped together, as long as they correspond to the same type of income, the same type of tax is
applicable and they come from the same property.
The main novelty means that, starting in 2024, “the grouping period will be annual in the case of
income derived from the leasing or subletting of properties.”
In this way, non-residents must submit a single annual declaration for the income derived from each
property. if the non-resident taxpayer has more than one leased property, when deriving income
from different assets, it is still necessary to submit a settlement for each leased property. On the
other hand, if the same property is leased for a period (in this case annually) to more than one
tenant, the tenant may submit a single declaration for the entire period. The deadline for declaration
of these self-assessments with results to be entered will be in the first 20 days of the month of
January of each fiscal year. For the direct debit of the amounts, a current account opened in Spanish

territory in a collaborating entity will continue to be necessary, and must be presented until January
15 of the year following the end of the financial year.