Taxpayer calendar
(Source: Agencia Tributaria)
Until March 2nd
VAT
- January 2026. Self-assessment 303
- January 2026. Group of companies, individual form: 322
- January 2026. Group of companies, aggregated form: 353
- January 2026. Operations assimilated to imports: 380
Corporation Tax
- Companies whose tax period coincide with the calendar year: option/waiver of option for the calculation of split payments on the part of the tax base of the period of the three, nine or eleven months of each calendar year: 036
- If the tax period does not coincide with the calendar year, the option/waiver for this form of instalment payment will be exercised, in the first two months of each tax period or between the beginning of the tax period and the end of the period for making the first instalment payment, if this period is less than two months: 036
Environmental Taxes
- January 2026. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book
Annual electricity consumption tax return
- Year 2025: 159
Annual Informative Tax Return of operations performed by employers or professionals belonging to the system of collection management by credit or debit cards
- Year 2025: 170
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
- January 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
- January 2026: 196
Annual informative declaration of long-term savings plans
- Year 2025: 280
Annual tax return for transactions with third parties
- Year 2025: 347
Self-assessment of the contribution to be made by providers of the television audiovisual communication service and by providers of the video exchange service through a platform with a geographic scope of state or greater than that of an Autonomous Community
- Year 2025: 792
Until March 12th
INTRASTAT – Intra-Community Trade Statistics
- February 2026. Obliged to provide statistical information
Until March 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.
- February 2026. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
VAT
- February 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
Insurance Premium Tax
- February 2026: 430
Manufacturing Special Taxes
- December 2025. Large companies: 561, 562, 563
- February 2026: 548, 566, 581
- February 2026: 573 (Self-assessment), A24 (Refund request)
- Declaration of operations by registered recipients and tax representatives: 510
Special Electricity Tax
- February 2026. Large companies: 560
Environmental Taxes
- February 2026. Special tax on non-reusable plastic packaging. Self-assessment 592
Special Tax on Financial Transactions
- February 2026: 604
Until the 30th of March
VAT
- February 2026. Self-assessment 303
- February 2026. Group of companies, individual form: 322
- February 2026. Group of companies, aggregated form: 353
- February 2026. Operations assimilated to imports: 380
Until March 31st
VAT
- February 2026. One-stop shop – Import regime: 369
- Third quarter 2025: Request for reimbursement within the framework of diplomatic, consular and international relations recognized by Spain: 362
- Third quarter 2025: 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
- Third quarter 2025: request for reimbursement of tax contributions borne by the armed forces of the Member States of the EU : 381
Hydrocarbon Tax
- Year 2025. Annual relation of second fee product recipients: 512
- Year 2025. Annual list of kilometres covered
Environmental Taxes
- February 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
- February 2026: 170
Informative Tax Return of securities, insurances and incomes
- Year 2025: 189
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
- February 2026: 196
Information statement on clients receiving benefits distributed by Spanish Collective Investment Institutions, as well as those on whose behalf the marketing entity has made refunds or transfers of shares or interests
- Year 2025: 294
Information statement on clients with investment positions in Spanish Collective Investment Institutions, as of December 31 of the year, in the cases of cross-border marketing of shares or interests in Spanish Collective Investment Institutions
- Year 2025: 295
Informative declaration on goods and rights located abroad
- Year 2025: 720
Information statement on virtual currencies located abroad
- Year 2025: 721
