Taxpayer’s calendar
(Source: Agencia Tributaria)
Until 5th of November
Personal Income Tax (IRPF)
- Payment of the second instalment of 2024’s annual tax return, if payment in instalments was made: 102
Until 12th of November
INTRASTAT – Intra-Community Trade Statistics
- October 2025. Obliged to provide statistical information
Until 20th of November
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 the rental of urban property, movable capital, authorised persons and balances in accounts and income of non-residents obtained without a permanent establishment.
- October 2025. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
Value Added Tax (VAT)
- October 2025. Recapitulative return for intra-Community transactions: 349.
- Application for refund by taxpayers under the simplified VAT system and who carry out the activity of passenger or goods transport by road, for acquiring certain means of transport: 308
Tax on Insurance Premiums
- October 2025: 430
Special Manufacturing Taxes
- August 2025. Large companies: 561, 562, 563
- October 2025: 548, 566, 581
- Third quarter 2025. Except for large companies: 561, 562, 563
- Declaration of transactions by registered recipients and tax representatives: 510.
Special Tax on Electricity
- October 2025. Large companies: 560
Environmental Taxes
- October 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
- Year 2025. Tax on the value of electricity production. Third instalment payment: 583
Tax on Financial Transactions
- October 2025: 604
Until 30th of November
Value added tax (VAT)
- October 2025 One-stop shop – Import regime: 369
