Taxpayer calendar
(Source: Agencia Tributaria)
Until September 14th
INTRASTAT – Intra-Community Trade Statistics
- August 2026. Obliged to provide statistical information
Until September 21st
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.
- August 2026. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
VAT
- July and August 2026. Recapitulative return on intra-Community operations: 349
- Request for refund by taxpayers under the simplified regime of VATand who carry out the activity of transporting passengers or goods by road, by acquiring certain means of transport: 308
Insurance Premium Tax
- July and August 2026: 430
Manufacturing Special Taxes
- June 2026. Large companies: 561, 562, 563
- August 2026: 548, 566, 581
- August 2026: 573 (Self-assessment), A24 (Refund request)
- Declaration of operations by registered recipients and tax representatives: 510
Special Electricity Tax
- August 2026. Large companies: 560
Environmental Taxes
- August 2026. Special tax on non-reusable plastic packaging. Self-assessment 592
- Year 2026. Tax on the value of electricity generation. Second split payment: 583
Tax on Financial Transactions
- August 2026: 604
Tax on interest margin and commissions of certain financial institutions
- Year 2025: 780 (Self-assessment)
Until September 30th
VAT
- Year 2025. Request for refund of the VAT supported: 360,361
- August 2026. Self-assessment 303
- August 2026. Group of companies, individual form: 322
- August 2026. Group of companies, aggregated form: 353
- August 2026. One-stop shop – Import regime: 369
- August 2026. Operations assimilated to imports: 380
- First quarter 2026: Request for reimbursement within the framework of diplomatic, consular and international relations recognized by Spain: 362
- First quarter 2026: 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
- First quarter 2026: request for reimbursement of tax contributions borne by the armed forces of the Member States of the EU : 381
Environmental Taxes
- July and August 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
- August 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
- August 2026: 196
