Tax calendar 2026: never miss a deadline

Spanish tax calendar 2026: deadlines by month

This calendar sets out the relevant tax deadlines for self-employed professionals, SMEs and individuals in Spain. The standard quarterly deadlines coincide with the 20th of the relevant month for VAT, withholdings and advance payments. Where the 20th falls on a public holiday or weekend, the deadline moves to the next working day.

Note: Standard deadlines apply unless the AEAT publishes changes due to national public holidays or extraordinary measures. Always verify the exact date on the AEAT’s electronic seat before filing.

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January 2026

Date	Model	Description	Who files
30 January	Modelo 303	VAT Q4 2025 (quarterly)	Self-employed and SMEs in the general regime
30 January	Modelo 390	Annual VAT summary 2025	Self-employed and SMEs required to file Modelo 303
30 January	Modelo 130	IRPF advance payment Q4 2025	Self-employed under direct estimation
30 January	Modelo 131	IRPF advance payment Q4 2025 (modules)	Self-employed under objective estimation
20 January	Modelo 115	Withholding on leases Q4 2025	Business lessees of real estate
20 January	Modelo 111	Withholdings on employment and professional income Q4 2025	Companies and self-employed with employees or suppliers subject to withholding
2 February	Modelo 190	Annual summary of employment withholdings 2025 (31 January 2026 is a Saturday)	Companies and payers of employment income
31 January	Modelo 180	Annual summary of withholdings on leases 2025	Business lessees of commercial real estate
31 January	Modelo 193	Annual summary of withholdings on investment income 2025	Entities that have withheld tax on dividends and interest

Note on January: The fourth quarter accumulates multiple deadlines. The 20th is usually the standard deadline for self-assessments and the 31st is the deadline for annual informative summaries. Check with the AEAT whether any date falls on a national public holiday.

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February 2026

Date	Model	Description	Who files
February (full month)	Modelo 347	Annual declaration of third-party transactions 2025	Companies and self-employed with transactions exceeding 3,005.06 euros with the same party
February (full month)	Modelo 720	Informative declaration of foreign assets 2025 (start of deadline)	Residents with assets or accounts abroad exceeding 50,000 euros per category

Modelo 347: The deadline is the entire month of February. The exact closing date is the last working day of the month; in 2026, as 28 February is a Saturday, it moves to 2 March 2026.

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March 2026

Date	Model	Description	Who files
31 March	Modelo 720	Informative declaration of assets and rights abroad 2025	Residents with assets abroad exceeding 50,000 euros per category
31 March	Modelo 721	Informative declaration of crypto-assets with foreign custodians 2025	Residents with crypto-assets on foreign exchanges or custodians exceeding 50,000 euros

Modelos 720/721: The deadline runs from 1 January to 31 March. Although it is technically possible to file from January, most taxpayers file in March. Verify with the AEAT whether 31 March is a working day in 2026.

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April 2026

Date	Model	Description	Who files
8 April	—	Start of Income Tax 2025 campaign online (Renta WEB)	All income taxpayers
20 April	Modelo 303	VAT Q1 2026 (January-March)	Self-employed and SMEs in the general regime
20 April	Modelo 130	IRPF advance payment Q1 2026	Self-employed under direct estimation
20 April	Modelo 131	IRPF advance payment Q1 2026 (modules)	Self-employed under objective estimation
20 April	Modelo 111	Withholdings on employment and professional income Q1 2026	Companies and self-employed with employees or suppliers subject to withholding
20 April	Modelo 115	Withholding on leases Q1 2026	Business lessees of real estate
29 April	—	Start of telephone assistance appointment requests for Income Tax 2025	Taxpayers who prefer telephone assistance

Verified AEAT source: The Income Tax 2025 campaign began on 8 April 2026 according to the Tax Agency (sede.agenciatributaria.gob.es/Sede/Renta.html, updated 18 May 2026). Telephone assistance appointments opened on 29 April.

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May 2026

Date	Model	Description	Who files
6 May	—	Start of telephone assistance for Income Tax 2025 (Plan Le Llamamos)	Taxpayers with an appointment
29 May	—	Start of in-person assistance appointment requests for Income Tax 2025	Taxpayers who prefer in-person assistance

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June 2026

Date	Model	Description	Who files
1 June	—	Start of in-person assistance for Income Tax 2025 at AEAT offices	Taxpayers with an appointment
25 June	Modelo 100	Deadline for direct debit for Income Tax 2025 where there is tax to pay	Taxpayers with a liability who wish to set up a direct debit
29 June	—	End of Income Tax 2025 appointment requests	—
30 June	Modelo 100	End of Income Tax 2025 campaign	All income taxpayers

Direct debit by 25 June: Returns with a liability to be settled by direct debit must be filed before 25 June. The account debit takes place on 30 June. The instalment payment option (60% in June + 40% in November via Modelo 102) also requires filing before 25 June and selecting the instalment option.

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July 2026

Date	Model	Description	Who files
1-27 July	Modelo 200	Corporate Tax 2025	Companies with a financial year ending 31 December 2025
20 July	Modelo 303	VAT Q2 2026 (April-June)	Self-employed and SMEs in the general regime
20 July	Modelo 130	IRPF advance payment Q2 2026	Self-employed under direct estimation
20 July	Modelo 131	IRPF advance payment Q2 2026 (modules)	Self-employed under objective estimation
20 July	Modelo 111	Withholdings on employment and professional income Q2 2026	Companies and self-employed with employees or suppliers subject to withholding
20 July	Modelo 115	Withholding on leases Q2 2026	Business lessees of real estate

Modelo 200 (Corporate Tax): The deadline for companies with a financial year coinciding with the calendar year (year-end 31 December) is 1 to 27 July 2026. Companies with a different financial year have deadlines calculated from their own year-end date. Verify the exact deadline with the AEAT or your adviser.

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October 2026

Date	Model	Description	Who files
20 October	Modelo 303	VAT Q3 2026 (July-September)	Self-employed and SMEs in the general regime
20 October	Modelo 130	IRPF advance payment Q3 2026	Self-employed under direct estimation
20 October	Modelo 131	IRPF advance payment Q3 2026 (modules)	Self-employed under objective estimation
20 October	Modelo 111	Withholdings on employment and professional income Q3 2026	Companies and self-employed with employees or suppliers subject to withholding
20 October	Modelo 115	Withholding on leases Q3 2026	Business lessees of real estate

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November 2026

Date	Model	Description	Who files
5 November	Modelo 102	Second instalment of Income Tax 2025 (remaining 40%)	Taxpayers who opted to pay Income Tax 2025 in instalments

Modelo 102: Only filed by those who opted for instalment payment when submitting their Income Tax 2025 return before 25 June. The remaining 40% falls due on 5 November with no interest. Verify the exact date with the AEAT in case it falls on a public holiday.

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December 2026

December has no quarterly deadlines. It is the last month of the 2026 financial year and the ideal time for tax planning before year-end: pension plan contributions, timing of asset disposals with latent gains, flexible remuneration and adjustment of withholdings to avoid surprises in the Income Tax 2026 campaign (to be filed in 2027).

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The returns that most affect self-employed professionals and SMEs

Modelo 303: quarterly VAT

Modelo 303 is the quarterly self-assessment of Value Added Tax. It is filed by all self-employed professionals and companies carrying on economic activities subject to IVA, regardless of whether the result is a payment due, a credit to carry forward or a refund.

2026 deadlines (standard quarterly regime):

• Q1 (January-March): 1 to 20 April 2026
• Q2 (April-June): 1 to 20 July 2026
• Q3 (July-September): 1 to 20 October 2026
• Q4 (October-December): 1 to 30 January 2027

Large companies and those registered in the REDEME file Modelo 303 monthly. Farmers and livestock owners under the special agricultural regime apply different rules.

Modelo 130/131: IRPF advance payments

Modelo 130 is filed by self-employed professionals under direct estimation (standard or simplified). Modelo 131 is filed by self-employed professionals under objective estimation (modules). Both are quarterly advance payments on account of the annual income tax.

2026 deadlines:

• Q1: 1 to 20 April 2026
• Q2: 1 to 20 July 2026
• Q3: 1 to 20 October 2026
• Q4: 1 to 30 January 2027

Professionals who invoice exclusively to companies with a 15% withholding and where that withholding represents more than 70% of their total income may be exempt from filing Modelo 130 during the year.

Modelo 111: withholdings on employment income and economic activities

Modelo 111 covers the withholdings made on salaries, professional fees, income from economic activities and prizes. It is filed by all companies with employees and all payers of fees to professionals where withholding applies.

2026 quarterly deadlines (for the vast majority of filers):

• Q1: by 20 April 2026
• Q2: by 20 July 2026
• Q3: by 20 October 2026
• Q4: by 20 January 2027

Modelo 115: withholding on leases

Modelo 115 is filed by business lessees of real estate where the landlord is required to make a withholding (real estate used in the lessee’s economic activities). The deadlines are the same as for Modelo 111.

Modelo 347: third-party transactions

Modelo 347 declares transactions carried out with any individual or entity that in aggregate over the year exceed 3,005.06 euros, both purchases and sales. It is filed during February of the year following the transactions being reported.

The majority of companies and self-employed professionals are required to file it, except for certain groups (large companies under the SII system, taxpayers under special regimes who already report through other channels, etc.).

Modelo 200: Corporate Tax

Modelo 200 is the annual Corporate Tax return. For companies with a financial year coinciding with the calendar year (year-end 31 December), the deadline is 1 to 25 July of the following year. For 2025, the deadline is 1 to 25 July 2026.

Companies may also be required to file Corporate Tax advance payments on account via Modelo 202 (in April, October and December).

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Informative returns: Modelos 720, 721 and 190

Modelo 720: assets and rights abroad

Modelo 720 requires tax residents in Spain to declare assets and rights held abroad when their value exceeds 50,000 euros per category (bank accounts, securities and real estate). The deadline is 1 January to 31 March of the following year.

For assets at 31 December 2025, the deadline was 1 January to 31 March 2026. The obligation to file in subsequent years arises only when there are changes exceeding 20,000 euros compared with the last year declared.

Modelo 721: crypto-assets with foreign custodians

Modelo 721 is the informative obligation on cryptocurrency balances held on exchanges or custodians located outside Spain, when the value exceeds 50,000 euros. It is filed on the same deadline as Modelo 720: 1 January to 31 March.

This obligation came into force with effect from the 2023 financial year and is consolidated in 2026 as part of the crypto-asset tax transparency framework (European DAC8).

Modelo 190: annual summary of employment withholdings

Modelo 190 is the annual summary of all withholdings made on employment income and income from economic activities during the year. It is filed by all companies that have employees or that have paid fees subject to withholding. The deadline is 1 to 31 January of the year following the withholdings.

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Penalties and surcharges for late filing

Knowing the deadlines is necessary; knowing the consequences of missing them is essential for understanding the real cost of delay.

Surcharges for voluntary late filing (without prior notice)

Delay period	Surcharge	Interest on late payment
Up to 1 month	1%	No
1 to 2 months	2%	No
2 to 3 months	3%	No
3 to 4 months	4%	No
4 to 5 months	5%	No
5 to 6 months	6%	No
6 to 7 months	7%	No
7 to 8 months	8%	No
8 to 9 months	9%	No
9 to 10 months	10%	No
10 to 11 months	11%	No
11 to 12 months	12%	No
More than 12 months	15%	Yes, at the statutory rate

Where the AEAT issues a notice first

When a late filing occurs after an AEAT notice, the infringement is classified as a tax offence. The minimum penalty for a minor infringement is 50% of the unpaid liability, plus the corresponding interest on late payment.

The difference between a 1% surcharge (one month’s delay, no prior notice) and a 50% penalty (with prior notice) underlines why any delay should be resolved with an immediate voluntary filing, without waiting for the AEAT to take action.

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Who must file what: table by profile

Profile	Required returns
Employed person with no additional income	Modelo 100 (income tax) if above the threshold
Employed person with investments or rental income	Modelo 100
Self-employed under direct estimation	303, 130, 111 (if employees), 190, 100, and depending on activity: 115, 347
Self-employed under modules	303 (or simplified), 131, 111 (if employees), 190, 100
Company (S.L., S.A.)	200, 202 (Corporate Tax advance payments), 303, 111, 115, 190, 347
Resident with assets abroad	Modelo 720
Resident with crypto-assets on foreign exchanges	Modelo 721
Non-resident with income in Spain	Modelo 210 (IRNR), not Modelo 100

This table is indicative. Specific obligations depend on the type of activity, the chosen tax regime and individual circumstances. Consult your tax adviser to determine which returns apply to your situation.

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Why a proactive tax diary makes the difference

The cost of a 15% surcharge on a VAT liability of 5,000 euros is 750 euros. The cost of the AEAT issuing a notice before you file is at least 2,500 euros (minimum penalty of 50%). These amounts frequently exceed the cost of a professional tax advisory service for a whole year.

At BMC we manage our clients’ tax diary proactively: we track the deadlines, prepare self-assessments with sufficient lead time, file electronically and document every action. The client does not need to remember deadlines or manage access to the AEAT’s electronic seat.

If you run your own business, work as a self-employed professional or hold investments with informative obligations, a review of your tax diary can identify both late-filing risks and optimisation opportunities that the calendar alone does not resolve.