Taxpayer’s calendar
(Source: Agencia Tributaria)
Until 13th of October
INTRASTAT – Intra-EU Trade Statistics
- September 2025. Obliged to supply statistical information
Until 20th of October
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.
- September 2025. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230.
- Third quarter 2025: 111, 115, 117, 123, 124, 126, 128, 128, 136, 210, 216
Income tax instalments
- Third quarter 2025:
- Direct assessment: 130
- Objective assessment: 131
Instalment payments for companies and non-resident permanent establishments
- Current year:
- General regime: 202
- Tax consolidation regime (tax groups): 222
Value added tax (VAT)
- September 2025. Recapitulative declaration of intra-Community operations: 349
- Third quarter 2025. Self-assessment: 303
- Third quarter 2025. Non-periodic return-settlement: 309
- Third quarter 2025. Recapitulative return for intra-Community operations: 349.
- Third quarter 2025. Operations assimilated to imports: 380
- Application for refund of quotas reimbursed to travellers by entrepreneurs under equivalence surcharge: 308
- 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
- Reimbursement of compensation under the special scheme for agriculture, livestock and fisheries: 341
Tax on insurance premiums
- September 2025: 430
Special Manufacturing Taxes
- July 2025. Large companies: 561, 562, 563
- September 2025: 548, 566, 581
- Third quarter 2025: 521, 522, 547
- Third quarter 2025. Activities V1, F1: 553 (establishments authorised to keep paper-based accounts).
- Third quarter 2025. Refund applications: 506, 507, 508, 524, 572
- Declaration of transactions by registered recipients and tax representatives: 510
Special Tax on Electricity
- September 2025. Large companies: 560
- Third quarter 2025. Except large companies: 560
Environmental Taxes
- September 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
- Third quarter 2025. Tax on Fluorinated Greenhouse Gases. Self-assessment: 587. Refund request: A23. Presentation of stock accountin
- Third quarter 2025. Excise tax on non-reusable plastic packaging. Self-assessment: 592. Refund application: A22.
- Year 2025. Tax on the storage of spent nuclear fuel and radioactive waste in centralised facilities. Third instalment payment: 585
- Year 2025. Tax on the Value of Gas, Oil and Condensate Extraction. Instalment payment: 589
Special Tax on Coal
- Third quarter 2025: 595
Tax on Financial Transactions
- September 2025: 604
Contribution to be made by providers of television audiovisual communication services and by providers of video exchange services through a platform with a national geographical scope or greater than that of an Autonomous Community.
- Payment on account 3P 2025: 793
Until 30th of October
Value Added Tax (VAT)
- September 2025. Self-assessment: 303
- September 2025. Group of entities, individual form: 322
- September 2025. Group of entities, aggregate form: 353
- September 2025. Transactions assimilated to imports: 380
Environmental Taxes
- Third quarter 2025. Tax on the deposit of waste in landfills, incineration and co-incineration of waste. Self-assessment: 593
Until 31st of October
Tax Identification Number (NIF)
- Third quarter 2025. Accounts and operations whose holders have not provided the NIF to the credit institutions: 195
Value Added Tax (VAT)
- September 2025. One-stop shop – Import regime: 369
- Third quarter 2025. One-stop shop – Foreign and Union regimes: 369
Taxation of Certain Digital Services
- Third quarter 2025: 490
Environmental Taxes
- September 2025. Special tax on non-reusable plastic packaging. Presentation of accounting and stock record book
- Third quarter 2025. Special tax on non-reusable plastic packaging. Presentation of accounts and stock ledger
Information return updating certain tradable cross-border mechanisms.
- Third quarter 2024: 235
Quarterly information return on trade operations in tangible goods carried out in the Canary Islands special zone without the goods transiting through Canary Islands territory.
- Third quarter 2025: 281
Information return on cross-border payments
- Third quarter 2025: 379
Current Tax Account
- Application for inclusion for the year 2026: CCT (Current Tax Account)
