The quarterly rhythm ends. Q3 2026 is the last quarterly rental return, due 1 to 20 October 2026. Rental income accrued from 1 October 2026 goes into a single annual return filed in the first 20 calendar days of April the following year. Imputed income for accruals from 2026 is filed from 1 April to 31 December of the following year, with direct debit closing on 23 December.
Where this comes from: Orden HAC/623/2026, BOE consolidated text, read 2026-09-07; Orden HAC/623/2026, art. 5 Orden EHA/3316/2010 as amended, BOE consolidated text, read 2026-09-07; Orden HAC/623/2026 de 12 de junio, amending art. 5 Orden EHA/3316/2010, BOE consolidated text, read 2026-09-07.