Taxpayer calendar
(Source: Agencia Tributaria)
Until February 2nd
Income Tax
- Waiver or revocation of simplified direct estimation and objective estimation for 2026 and subsequent years: 036
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, rental income from urban real estate, movable capital, authorized persons and account balances.
- Annual summary 2025: 180, 188, 190, 193, 193-S, 194, 196, 270
Income of non-residents without permanent establishment
Special tax on real estate owned by non-resident entities 2025: 213
Withholdings and income regarding Personal Income Tax for Non-Residents (without permanent residence)
- Annual summary 2025: 296
Operations with financial assets
- Annual declaration of transactions with Treasury Bills 2025: 192
- Annual declaration of transactions with financial assets 2025: 198
VAT
- Waiver or revocation of simplified regimes and agriculture, livestock and fishing for 2026 and beyond: 036
- Extraordinary deadline for the application for cancellation. Monthly refund registry: 036
- SII. Extraordinary deadline for opting out of electronic record keeping: 036
- December 2025. One-stop shop – Import regime: 369
- Fourth quarter 2025: One-stop shop – Foreign and Union regimes: 369
- Request for application of the provisional percentage of deduction different from that fixed as definitive in the previous year: without model
Insurance Premium Tax
- Annual summary 2025: 480
Tax on Certain Digital Services
- Fourth quarter 2025: 490
Environmental taxes
- December 2025. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book
- Fourth quarter 2025. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book
Informative Tax Return of individual certifications issued to the partners or shareholders of new or recently created companies
- Annual summary 2025: 165
Annual informative return of deposits, withdrawals from funds and of collections from any document
- Year 2025: 171
Information statement on virtual currency balances and on operations with virtual currencies
- Year 2025: 172, 173
Informative Tax Return of loans and credits and other financial operations related to real estate
- Annual declaration 2025: 181
Informative statement of donations, gifts and contributions received and provisions made
- Annual declaration 2025: 182
Informative Tax Return of companies in income allocation regime
- Year 2025: 184
Informative statement of acquisitions and disposals of shares and interests in Collective Investment Institutions
- Annual declaration 2025: 187
Informative declaration for authorised nursery or childhood education centre expenses
- Annual declaration 2025: 233
Declaration of information updating certain marketable cross-border mechanisms
- Fourth quarter 2025: 235
Information statement for the communication of information by platform operators
- Year 2025: 238
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
- Fourth quarter 2025: 281
Informative declaration of non-resident accounts
- Year 2025: 291
Pension plans, pension funds, alternative systems, mutual benefit societies, insured pension plans, individual systematic savings plans, company social benefit plans and long-term care insurance
- Annual declaration 2025: 345
Information statement on cross-border payments
- Fourth quarter 2025: 379
Until February 12th
INTRASTAT – Intra-Community Trade Statistics
- January 2026. Obliged to provide statistical information
Until February 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.
- January 2026. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
Tax ID Number (NIF)
- Fourth quarter 2025. Quarterly statement of accounts and operations whose holders have not provided the NIF to the credit institutions: 195
- Annual declaration 2025. Identification of operations with cheques of credit institutions: 199
VAT
- January 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
Subsidies, compensation or aid for agricultural, farming or forestry-related activities
- Annual declaration 2025: 346
Tax on Insurance Premiums
- January 2026: 430
Manufacturing Special Taxes
- November 2025. Large companies: 561, 562, 563
- January 2026: 548, 566, 581
- January 2026: 573 (Self-assessment), A24 (Refund request)
- Fourth quarter 2025. Except large companies: 561, 562, 563
- Declaration of operations by registered recipients and tax representatives: 510
Special Electricity Tax
- January 2026. Large companies: 560
Environmental Taxes
- January 2026. Special tax on non-reusable plastic packaging. Self-assessment 592
- Year 2025. Tax on the value of electricity generation. Fourth split payment: 583
Tax on Financial Transactions
- January 2026: 604
Tax on interest margin and commissions of certain financial institutions
- Payment by instalments: 781
Until February 28th
- January 2026. One-stop shop – Import regime: 369
