Practical tools
Spain Tax Calendar 2026
All key Spanish tax filing deadlines for companies and self-employed workers, organised by quarter. Never miss a deadline again.
Q1 — January to March
20
Jan
IRPF withholding on salaries and professional fees — Q4 2025
20
Jan
Withholding on rental income — Q4 2025
30
Jan
VAT return — Q4 2025
30
Jan
Annual VAT summary 2025
31
Jan
Annual summary of rental withholdings 2025
31
Jan
Annual summary of IRPF withholdings 2025
31
Jan
Annual return of transactions with third parties 2025
28
Feb
Recapitulative statement of EU transactions — January
31
Mar
Declaration of assets and rights abroad 2025
31
Mar
Corporate Tax instalment payment — 1st payment
Q2 — April to June
20
Apr
IRPF withholding on salaries and professional fees — Q1 2026
20
Apr
Withholding on rental income — Q1 2026
30
Apr
VAT return — Q1 2026
30
Apr
IRPF instalment payment for freelancers — Q1 2026
11
May
Start of Income Tax (IRPF) campaign for tax year 2025 — online only
2
Jun
Phone appointment service opens for IRPF filing (via AEAT)
25
Jun
Corporate Tax instalment payment — 2nd payment
30
Jun
End of Income Tax (IRPF) campaign 2025 (direct debit results: 25 Jun)
Q3 — July to September
20
Jul
IRPF withholding on salaries and professional fees — Q2 2026
20
Jul
Withholding on rental income — Q2 2026
25
Jul
Corporate Income Tax return — tax year 2025 (calendar year)
30
Jul
VAT return — Q2 2026
30
Jul
IRPF instalment payment for freelancers — Q2 2026
22
Sep
Recapitulative statement of EU transactions — August
Q4 — October to December
20
Oct
IRPF withholding on salaries and professional fees — Q3 2026
20
Oct
Withholding on rental income — Q3 2026
30
Oct
VAT return — Q3 2026
30
Oct
IRPF instalment payment for freelancers — Q3 2026
5
Nov
Corporate Tax instalment payment — 3rd payment
30
Nov
Typical deadline for local property tax (IBI) and business activity tax (IAE) — varies by municipality
20
Dec
Recapitulative statement of EU transactions — November
Disclaimer: Dates shown are the standard filing deadlines. If a deadline falls on a Saturday, Sunday, or national public holiday, it is extended to the next working day. Some dates may change subject to AEAT resolutions. Always verify against the official Agencia Tributaria calendar. This calendar does not include regional (autonomous community) or local tax obligations.
Understanding Spanish tax compliance
Companies and self-employed workers operating in Spain face a wide calendar of periodic tax obligations to the Spanish Tax Agency (AEAT). Missing deadlines triggers late-filing surcharges ranging from 1% to 20% depending on the delay, interest charges, and potentially formal tax penalties.
The most common quarterly obligations for SMEs and freelancers are: Form 303 (VAT), Form 111 (withholding on employment income and professional fees), Form 115 (withholding on rental payments), and Form 130 (advance IRPF payment for self-employed on direct estimation). Companies additionally file Form 202 (corporate tax instalment payments) and the annual Form 200 (corporate income tax return). Special annual returns include Form 390 (VAT summary), Forms 180 and 190 (withholding summaries), Form 347 (transactions with third parties), and Form 720 (overseas assets).
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