Taxpayer calendar
(Source: Agencia Tributaria)
Until June 1st and from June 1st to June 30th
Until June 1st
VAT
- April 2026. Self-assessment 303
- April 2026. Group of companies, individual form: 322
- April 2026. Group of companies, aggregated form: 353
- April 2026. Operations assimilated to imports: 380
Environmental Taxes
- April 2026. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book
Monthly information statement of the operations carried out by businesses or professionals adhering to the collection management system through any type of card and through payments associated with mobile phone numbers
- April 2026: 170
Monthly information return for accounts in all types of financial institutions and annual summary of withholdings and payments on account for income from movable capital and income obtained from consideration derived from accounts in all types of financial institutions
- April 2026: 196
Annual information statement of financial accounts in the field of mutual assistance
- Year 2025: 289
Annual informative tax return. Accounts belonging to specific American persons ( FATCA).
- Year 2025: 290
From June 1st to June 30th
- Filing the 2025 Income Tax Return at the Tax Agency offices
Until June 12th
INTRASTAT – Intra-Community Trade Statistics
- May 2026. Obliged to provide statistical information
Until June 22nd
Income and Corporation Tax
Withholdings and payments on account of work income, economic activities, prizes and certain capital gains and income imputations, gains derived from shares and interests in Collective Investment Institutions, income from leasing urban real estate, movable capital, authorized persons and account balances, and income from non-residents obtained without a permanent establishment.
- May 2026. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
VAT
- May 2026. Recapitulative return on intra-Community operations: 349
- Request for refund by taxpayers under the simplified regime of VAT and who carry out the activity of transporting passengers or goods by road, by acquiring certain means of transport: 308
Insurance Premium Tax
- May 2026: 430
Manufacturing Special Taxes
- March 2026. Large companies: 561, 562, 563
- May 2026: 548, 566, 581
- May 2026: 573 (Self-assessment), A24 (Refund request)
- Declaration of operations by registered recipients and tax representatives: 510
Special Electricity Tax
- May 2026. Large companies: 560
Environmental Taxes
- May 2026. Special tax on non-reusable plastic packaging. Self-assessment 592
- Year 2026. Tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power. First split payment: 584
Tax on Financial Transactions
- May 2026: 604
Until June 25th
Income and Wealth Taxes
- Annual Income and Wealth Tax Return 2025 with a balance due and direct debit payment: D-100, D-714
Until June 30th
Income and Wealth Taxes
- 2025 Annual Income and Wealth Tax Return with a refund due, waiver of refund, negative amount due and payment due without direct debit of the first installment: D-100, D-714
- Annual Income Tax Return for the special tax regime for workers, professionals, entrepreneurs and investors relocated to Spanish territory 2025: 151
Companies
- Communication from the constituent entity declaring the informative declaration of the Complementary Tax. For tax periods ending before March 31, 2025: 240
- Informative declaration of the Complementary Tax. For tax periods ending before March 31, 2025: 241
VAT
- May 2026: Self-assessment 303
- May 2026: Group of companies, individual form: 322
- May 2026: Group of companies, aggregated form: 353
- May 2026. One-stop shop – Import regime: 369
- May 2026. Operations assimilated to imports: 380
- Fourth quarter 2025: Request for reimbursement within the framework of diplomatic, consular and international relations recognized by Spain: 362
- Fourth quarter 2025: request for reimbursement of tax incurred in connection with the North Atlantic Treaty Organization, the International Headquarters of said Organization and the States party to said Treaty: 364
- Fourth quarter 2025: request for reimbursement of tax contributions borne by the armed forces of the Member States of the EU : 381
Environmental Taxes
- May 2026. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book
Monthly information statement of the operations carried out by businesses or professionals adhering to the collection management system through any type of card and through payments associated with mobile phone numbers
- May 2026: 170
Monthly information return for accounts in all types of financial institutions and annual summary of withholdings and payments on account for income from movable capital and income obtained from consideration derived from accounts in all types of financial institutions
- May 2026: 196
Annual information declaration of aid received within the framework of the economic and fiscal regime of the Canary Islands and other state aid by taxpayers of the Personal Income Tax or the Non-Resident Income Tax without a permanent establishment
- Year 2025: 282
Annual information declaration of aid received within the framework of the Special Tax Regime of the Balearic Islands by taxpayers of the Personal Income Tax or the Non-Resident Income Tax without a permanent establishment
- Year 2025: 283
