Taxpayer calendar
(Source: Agencia Tributaria)
Until November 2nd
Tax ID Number (NIF)
- Third quarter 2026. Accounts or operations whose holders have not provided the NIF (Personal Tax ID) to the credit institutions: 195
Taxes on Certain Digital Services
- Third quarter 2026: 490
Environmental Taxes
- September 2026. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book
- Third quarter 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
- September 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
- September 2026: 196
Declaration of information updating certain marketable cross-border mechanisms
- Third quarter 2025: 235
Quarterly information declaration of trade operations of tangible goods carried out in the Canary Islands special zone without the goods transiting through Canary Islands territory
- Third quarter 2026: 281
Information statement on cross-border payments
- Third quarter 2026: 379
Tax Current Account
- Application for inclusion for the year 2027: TCC (Taxation Current Account)
Until November 5th
Personal Income Tax
- Payment of the second installment of the 2025 annual tax return, if the payment was split: 102
Until November 12th
INTRASTAT – Intra-Community Trade Statistics
- October 2026. Obliged to provide statistical information
Until November 20th
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.
- October 2026. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
VAT
- October 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
- October 2026: 430
Manufacturing Special Taxes
- August 2026. Large companies: 561, 562, 563
- October 2026: 548, 566, 581
- October 2026: 573 (Self-assessment), A24 (Refund request)
- Third quarter 2026. Except large companies: 561, 562, 563
- Declaration of operations by registered recipients and tax representatives: 510
Special Electricity Tax
- October 2026. Large companies: 560
Environmental Taxes
- October 2026. Special tax on non-reusable plastic packaging. Self-assessment 592
- Year 2026. Tax on the value of electricity generation. Third split payment: 583
Tax on Financial Transactions
- October 2026: 604
Until November 30th
VAT
- October 2026. Self-assessment 303
- October 2026. Group of companies, individual form: 322
- October 2026. Group of companies, aggregated form: 353
- October 2026. One-stop shop – Import regime: 369
- October 2026. Operations assimilated to imports: 380
- Request for registration / cancellation. Monthly refund registry: 036
- Application for the common deduction scheme for differentiated sectors for 2027: without model
- SII. Waiver of electronic record keeping: 036
Environmental Taxes
- October 2026. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book
- Year 2025. Tax on the value of electricity generation. Annual self-assessment: 583
- Year 2026: Tax on the value of electricity generation. Annual self-assessment for cessation of activity from January to October 2025: 588
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
- October 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
- October 2026: 196
Informative tax return for related-party transactions and transactions and situations related to countries or territories considered tax havens
- Year 2025: Companies whose tax period does not coincide with the calendar year: 232
Rest of companies: within the month following the ten months subsequent to the end of the tax period.
