Taxpayer’s calendar
(Source: Agencia Tributaria)
Until 1st of December
- October 2025. Self-assessment: 303
- October 2025. Group of entities, individual form: 322
- October 2025. Group of entities, aggregate form: 353
- October 2025. Operations assimilated to imports: 380
- Application for registration/deregistration. Monthly return registration: 036
- Application for application of common deduction system for differentiated sectors for 2026: no form.
- Immediate Supply of Information (SII). Waiver of the electronic keeping of registry books: 036
Environmental Taxes
- October 2025. Special tax on non-reusable plastic packaging. Presentation of accounting and stock record book
- Year 2024. Tax on the value of electricity production. Annual self-assessment: 583
- Year 2025: Tax on the value of the production of electrical energy. Annual self-assessment for cessation of activity from January to October 2024: 588
Information return on related-party transactions and transactions and situations relating to countries or territories classified as tax havens
- Year 2024: Entities whose tax period coincides with the calendar year: 232
Other entities: in the month following the ten months after the end of the tax period.
Until 12th of December
INTRASTAT – Intra-Community Trade Statistics
- November 2025. Obliged to supply statistical information
Until 22nd of December
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 leasing of urban property, movable capital, authorised persons, and balances in accounts and, of non-resident income obtained without a permanent establishment.
- November 2025. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
Instalment payments Companies and permanent establishments of non-residents
- Current year:
- General regime: 202
- Tax consolidation regime (tax groups): 222
- General regime: 202
Value-added tax (VAT)
- November 2025. Recapitulative declaration of 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
- November 2025: 430
Special Manufacturing Taxes
- September 2025. Large companies: 561, 562, 563
- November 2025: 548, 566, 581
- Declaration of transactions by registered recipients and tax representatives: 510
Excise Tax on Electricity
- November 2025. Large companies: 560
Environmental Taxes
- November 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
- Year 2024. Tax on the value of electricity production. Annual information return on transactions with taxpayers: 591
- Year 2025. Tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear electricity. Second instalment payment: 584
Tax on Financial Transactions
- November 2025: 604
Until 30th of December
Value Added Tax (VAT)
- November 2025. Self-settlement: 303
- November 2025. Group of entities, individual form: 322
- November 2025. Group of entities, aggregate form: 353
- November 2025. Transactions assimilated to imports: 380
Until 31st of December
Personal Income Tax (IRPF)
- Renunciation or revocation of simplified direct assessment and objective assessment for 2026 and subsequent years: 036/037
Value Added Tax (VAT)
- November 2025. One-stop shop – Import regime: 369
- Second quarter 2025: application for reimbursement of input tax payments relating to the North Atlantic Treaty Organisation, the International Headquarters of the North Atlantic Treaty Organisation and the States party to the North Atlantic Treaty Organisation: 364
- Second quarter 2025: claim for reimbursement of input tax for EU Member States’ armed forces: 381
- Waiver or revocation of simplified scheme and agriculture, livestock and fisheries for 2026 and onwards: 036/037
- Option or revocation for the determination of the taxable base using the overall profit margin in the special scheme for second-hand goods, works of art, antiques and collectors’ items for 2026 and subsequent years: 036
- Option for taxation at destination for distance sales to other EU countries for 2026 and 2027: 036
- Waiver of the common deduction scheme for differentiated sectors for 2026: no form
- Notification of registration in the special regime for groups of entities: 039
- Option or waiver for the advanced modality of the special scheme for the group of entities: 039
- Annual notification relating to the special scheme for the group of entities: 039
- Option for the special cash basis scheme for 2026: 036/037
- Waiver of the special cash basis scheme for 2026, 2027 and 2028: 036/037
Environmental taxes
- November 2025. Excise tax on non-reusable plastic packaging. Presentation of accounts and stock record book
Declaration of information on the use of certain cross-border tax planning mechanisms
- Year 2024: 236
