Taxpayer’s calendar
(Source: Agencia Tributaria)
Until 1st of September
Value Added Tax (VAT)
- July 2025. Self-assessment: 303
- July 2025. Group of entities, individual form: 322
- July 2025. Group of entities, aggregate form: 353
- July 2025. Transactions assimilated to imports: 380
Until 12th of September
INTRASTAT – Intracommunity Trade Statistics
- August 2025. Obliged to supply statistical information
Until 22nd of September
Personal Income Tax (IRPF) and Corporate Income Tax (IS)
Withholdings and payments on account of income from work, economic activities, prizes and certain capital gains and imputations of income, gains derived from shares and holdings in Collective Investment Institutions, income from the rental of urban property, movable capital, authorised persons and balances in accounts and income of non-residents obtained without a permanent establishment.
- August 2025. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
Value Added Tax (VAT)
- July and August 2025. Recapitulative return for intra-Community transactions: 349.
- Application for refund by taxpayers under the simplified VAT system and who carry out the activity of transporting passengers or goods by road, for acquiring certain means of transport: 308
Tax on Insurance Premiums
- July and August 2025: 430
Special Manufacturing Taxes
- June 2025. Large companies: 561, 562, 563
- August 2025: 548, 566, 581
- Declaration of transactions by registered recipients and tax representatives: 510
Special Tax on Electricity
- August 2025. Large companies: 560
Environmental Taxes
- August 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
- Year 2025. Tax on the value of electricity production. Second instalment payment: 583
Tax on Financial Transactions
- August 2025: 604
Until 30th of September
Value added tax (VAT)
- Year 2024. Application for refund of input VAT: 360.361
- August 2025. Self-assessment: 303
- August 2025. Group of entities, individual form: 322
- August 2025. Group of entities, aggregate form: 353
- August 2025. Single window – Import Regime: 369
- August 2025. Operations assimilated to imports: 380
- First quarter 2025: request for reimbursement of input tax payments relating to the North Atlantic Treaty Organisation, to the International Headquarters of the North Atlantic Treaty Organisation and to the States party to the said Treaty: 364
- First quarter 2025: claim for reimbursement of input tax for EU Member States’ armed forces: 381
Environmental Taxes
- July and August 2025. Excise tax on non-reusable plastic packaging. Presentation of accounts and stock ledger
