Taxpayer calendar
(Source: Agencia Tributaria)
Until January 12th
INTRASTAT – Intra-Community Trade Statistics
- December 2025. Obliged to provide statistical information
Until January 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.
- December 2025. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
- Fourth quarter 2025: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216
VAT
- Communication of incorporations in December, special regime of the group of companies: 039
- 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
- December 2025: 430
Manufacturing Special Taxes
- October 2025. Large companies: 561, 562, 563
- December 2025: 548, 566, 581
- December 2025: 573 (Self-assessment), A24 (Refund request)
- Fourth quarter 2025: 521, 522, 547
- Fourth quarter 2025. Activities V1, F1: 553 – (establishments approved for the keeping of accounts on paper)
- Fourth quarter 2025. Applications for refund: 506, 507, 508, 524, 572
- Declaration of operations by registered recipients and tax representatives: 510
Special Electricity Tax
- December 2025. Large companies: 560
- Fourth quarter 2025. Except large companies: 560
Environmental Taxes
- December 2025. Special tax on non-reusable plastic packaging. Self-assessment 592
- Fourth quarter 2025. Tax on fluorinated greenhouse gases. Self-assessment 587. Return request: A23. Presentation of inventory accounting
- Fourth quarter 2025. Special tax on non-reusable plastic packaging. Self-assessment 592. Return request: A22
- Year 2025. Tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power. Production of radioactive waste. Self-assessment 584
- Year 2025. Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities. Annual self-assessment: 585
Coal Special Tax
- Fourth quarter 2025: 595
- Year 2025. Annual statement of operations: 596
Taxes on financial transactions
- December 2025: 604
Until January 30th
Income tax payment by instalments
- Fourth quarter 2025:
- Direct evaluation: 130
- Objective evaluation: 131
VAT
- December 2025. Self-assessment 303
- December 2025. Group of companies, individual form: 322
- December 2025. Recapitulative return on intra-Community operations: 349
- December 2025. Group of companies, aggregated form: 353
- December 2025 (or year 2025). Operations assimilated to imports: 380
- Fourth quarter 2025. Self-assessment 303
- Fourth quarter 2025. Non-periodic tax return-settlement: 309
- Fourth quarter 2025. Recapitulative return on intra-Community operations: 349
- Fourth quarter 2025. Operations assimilated to imports: 380
- Annual summary 2025: 390
- Request for refund of fees reimbursed to business travelers in equivalence surcharge: 308
- Adjustment of the tax proportions of the settlement periods prior to the start of trading. 318
- Refund on compensations in the special regime for agriculture, livestock and fisheries: 341
- Option or revocation of the application of the special pro rata for 2026 and subsequent years, if the activity began in the last quarter of 2025: 036
Environmental taxes
- Fourth quarter 2025. Tax on the disposal of waste in landfills, incineration and co-incineration of waste. Self-assessment 593
