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Tax calendar

Spanish Tax Calendar 2026

All the key dates affecting your business, self-employed workers and individuals in Spain. VAT, income tax, corporate tax and withholding deadlines — month by month.

What is the Spanish tax calendar?

The Spanish tax calendar (agenda del contribuyente) lists all the dates by which you must file returns and make payments to the Tax Agency (AEAT). Missing a deadline triggers surcharges of 5–20% on the amount due, plus late-payment interest.

At GCT1 we help over 1,000 clients make sure no deadline is missed: we manage all their tax obligations end to end, from quarterly returns to the annual income tax campaign and corporate tax filing.

Self-employed

Quarterly VAT, withholdings, IRPF instalments and annual Renta.

SMEs / Ltd companies

Annual corporate tax, instalments, withholdings and annual summaries.

Individuals

Renta campaign (IRPF), Wealth Tax and foreign assets declaration.

1,000+ clients

Over 30 years managing tax obligations in Elche, Spain.

Filter by:

January

  • By 20 January

    Mod. 111 / 115 Monthly withholdings (large companies)

    Withholdings on employment income, professional fees and property rentals — December 2025. Monthly declarants only (turnover > €6M/year).

    Companies

  • ⚠ By 30 January

    Mod. 303 VAT Q4 2025

    Quarterly VAT return — October to December 2025. Direct debit deadline: 25 January.

    Self-employed Companies

  • ⚠ By 30 January

    Mod. 390 Annual VAT summary 2025

    Annual information return. Mandatory for all VAT-registered taxpayers with periodic returns.

    Self-employed Companies

  • By 30 January

    Mod. 111 / 115 Q4 2025 withholdings — employment & rentals

    Quarterly withholdings on employment income, professional fees and property rentals.

    Self-employed Companies

  • By 30 January

    Mod. 349 EU intra-community operations Q4 2025

    Recapitulative declaration of intra-community supplies and acquisitions of goods and services.

    Companies

  • ⚠ By 30 January

    Mod. 130 Income tax (IRPF) instalment Q4 2025

    Fourth quarterly instalment payment on account of personal income tax for self-employed under the direct assessment method.

    Self-employed

  • ⚠ By 31 January

    Mod. 190 Annual summary — employment & professional withholdings 2025

    Annual information return of all withholdings on employment income and professional fees paid during 2025.

    Companies

  • By 31 January

    Mod. 180 Annual summary — property rental withholdings 2025

    Annual information return of withholdings on property rental income.

    Companies

February

  • ⚠ By 28 February

    Mod. 347 Annual third-party transactions declaration

    Annual information return for transactions with any single client or supplier exceeding €3,005.06 during 2025. Failure to file is a serious infringement.

    Self-employed Companies

March

  • By 31 March

    Mod. 720 Assets and rights held abroad

    Information return on foreign bank accounts, securities, insurance and real estate. Mandatory when the value exceeds €50,000 per category.

    Individuals Companies

  • Year-end accounting close & corporate tax prep

    Key month to finalise the prior-year accounting close and prepare the base documentation for the corporate tax return (to be filed in July 2026).

    Companies

April

  • Renta Campaign IRPF 2025 campaign opens

    The Renta 2025 campaign opens in April 2026. The exact date is published by the AEAT in late January. Check sede.agenciatributaria.gob.es or contact our office.

    Individuals Self-employed

  • By 20 April

    Mod. 202 1st corporate tax instalment 2026

    First payment on account of corporate income tax for 2026, calculated on the last filed IS return.

    Companies

  • ⚠ By 30 April

    Mod. 303 VAT Q1 2026

    Quarterly VAT return — January to March 2026. Direct debit deadline: 25 April.

    Self-employed Companies

  • By 30 April

    Mod. 111 / 115 Q1 2026 withholdings

    Quarterly withholdings on employment income, professional fees and property rentals — Q1 2026.

    Self-employed Companies

  • By 30 April

    Mod. 130 / 131 IRPF instalment Q1 2026

    First quarterly instalment on account of personal income tax — direct assessment (Mod. 130) and simplified flat-rate (Mod. 131).

    Self-employed

  • By 30 April

    Mod. 349 EU intra-community operations Q1 2026

    Recapitulative declaration of intra-community operations — Q1 2026.

    Companies

May

  • Renta Campaign IRPF 2025 campaign — phone & in-person filing

    Filing continues online and opens for telephone and in-person appointments at AEAT offices. All filing methods available through to the campaign end date.

    Individuals Self-employed

June

  • By 25 June

    Mod. 100 Last day to set up direct debit for Renta balance due

    Deadline to arrange a direct debit payment if the income tax return results in an amount to pay, so the charge falls before the end of the campaign.

    Individuals Self-employed

  • ⚠ By 30 June

    Mod. 100 / Mod. 714 Income tax campaign closes & Wealth Tax

    Final deadline to file the IRPF 2025 return and the Wealth Tax (Impuesto sobre el Patrimonio). Late filing penalties are substantial — no exceptions.

    Individuals Self-employed

July

  • ⚠ By 20 July

    Mod. 303 VAT Q2 2026

    Quarterly VAT return — April to June 2026. Direct debit deadline: 15 July.

    Self-employed Companies

  • By 20 July

    Mod. 111 / 115 Q2 2026 withholdings

    Quarterly withholdings on employment income, professional fees and property rentals — Q2 2026.

    Self-employed Companies

  • By 20 July

    Mod. 130 / 131 IRPF instalment Q2 2026

    Second quarterly instalment on account of personal income tax.

    Self-employed

  • By 20 July

    Mod. 349 EU intra-community operations Q2 2026

    Recapitulative declaration of intra-community operations — Q2 2026.

    Companies

  • ⚠ By 25 July

    Mod. 200 Corporate Income Tax — fiscal year 2025

    Annual corporate tax return for companies with a fiscal year ending 31 December 2025. Critical deadline for SA, SL and all IS-liable entities.

    Companies

August

  • Low-activity period

    No periodic obligations for the standard quarterly regime. Large companies (monthly declarants) keep their usual 20th-of-month commitments. Good time to gather Q3 documentation.

    Self-employed Companies

September

  • Pre-Q3 tax review

    No periodic obligations for the standard quarterly regime. Review the year-to-date tax position, project the full-year result and consider any adjustments ahead of the busy October deadlines.

    Self-employed Companies

October

  • ⚠ By 20 October

    Mod. 303 VAT Q3 2026

    Quarterly VAT return — July to September 2026. Direct debit deadline: 15 October.

    Self-employed Companies

  • By 20 October

    Mod. 111 / 115 Q3 2026 withholdings

    Quarterly withholdings on employment income, professional fees and property rentals — Q3 2026.

    Self-employed Companies

  • By 20 October

    Mod. 130 / 131 IRPF instalment Q3 2026

    Third quarterly instalment on account of personal income tax.

    Self-employed

  • By 20 October

    Mod. 349 EU intra-community operations Q3 2026

    Recapitulative declaration of intra-community operations — Q3 2026.

    Companies

  • By 20 October

    Mod. 202 2nd corporate tax instalment 2026

    Second payment on account of corporate income tax for 2026.

    Companies

November

  • Year-end tax planning

    No standard periodic obligations. Strategic month to act before the year closes: review depreciation schedules, bring forward deductible expenses, defer non-urgent income, and assess the provisional year-end result. November decisions can significantly reduce the December tax bill.

    Self-employed Companies

December

  • ⚠ By 20 December

    Mod. 202 3rd corporate tax instalment 2026

    Third and final payment on account of corporate income tax for 2026, calculated on the first eleven months of the year.

    Companies

  • By 31 December

    Provisional year-end accounting close 2026

    Fiscal and accounting year-end: inventory adjustments, depreciation charge, accruals, timing differences and provisions. This documentation is the basis for the 2026 corporate tax return, to be filed in July 2027.

    Self-employed Companies

Important: This calendar is indicative and based on standard AEAT patterns for 2026. Exact dates may shift when they fall on national or regional public holidays or weekends. Always verify final dates at the official AEAT website (agenciatributaria.es) or with your adviser before taking action.

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