Taxpayer calendar

(Source: Agencia Tributaria)

 

 

From April 8th to June 30th

 

Income and Assets

• Online filing of Income Tax and Wealth Tax returns for 2025

With a result to be paid by direct debit, until June 25th

Until April 13th

 

INTRASTAT – Intra-Community Trade Statistics

• March 2026. Obliged to provide statistical information

 

Until April 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.

• March 2026. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
• First quarter 2026: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216

Income tax payment by instalments

• First quarter 2026:
  • Direct evaluation: 130
  • Objective evaluation: 131

Split payments Companies and permanent establishments of non-residents

• Current year:
  • General scheme: 202
  • Tax consolidation system (tax groups): 222

VAT

• March 2026. Recapitulative return on intra-Community operations: 349
• First quarter 2026. Self-assessment 303
• First quarter 2026. Non-periodic tax return-settlement: 309
• First quarter 2026. Recapitulative return on intra-Community operations: 349
• First quarter 2026. Operations assimilated to imports: 380
• Request for refund of fees reimbursed to business travelers in equivalence surcharge: 308
• 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
• Refund on compensations in the special regime for agriculture, livestock and fisheries: 341

Insurance Premium Tax

• March 2026: 430

Manufacturing Special Taxes

• January 2026. Large companies: 561, 562, 563
• March 2026: 548, 566, 581
• March 2026: 573 (Self-assessment), A24 (Refund request)
• First quarter 2026: 521, 522, 547
• First quarter 2026 Activities V1, F1: 553 – (establishments approved for the keeping of accounts on paper)
• First quarter 2026. Applications for refund: 506, 507, 508, 524, 572
• Declaration of operations by registered recipients and tax representatives: 510

Special Electricity Tax

• March 2026. Large companies: 560
• First quarter 2026. Except large companies: 560
• Year 2025. Annual self-assessment: 560

Environmental Taxes

• March 2026. Special tax on non-reusable plastic packaging. Self-assessment 592
• First quarter 2026. Tax on fluorinated greenhouse gases. Self-assessment 587. Return request: A23. Presentation of inventory accounting
• First quarter 2026. Special tax on non-reusable plastic packaging. Self-assessment 592. Return request: A22
• Year 2025. Tax on the Value of Gas, Oil and Condensate Extraction. Annual self-assessment: 589
• Year 2026. Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities. First split payment 585

Coal Special Tax

• First quarter 2026: 595

Tax on Financial Transactions

• March 2026: 604

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

• Advance payment 1P 2026: 793

 

Until April 30th and from April 30th to June 30th

 

Until April 30th

 

VAT

• March 2026. Self-assessment 303
• March 2026. Group of companies, individual form: 322
• March 2026. Group of companies, aggregated form: 353
• March 2026. One-stop shop – Import regime: 369
• March 2026. Operations assimilated to imports: 380
• First quarter 2026: One-stop shop – Foreign and Union regimes: 369

Tax ID Number (NIF)

• First quarter 2026. Accounts and operations whose holders have not provided the NIF to credit institutions: 195

Tax on Certain Digital Services

• First quarter 2026: 490

Environmental Taxes

• March 2026. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book

• First quarter 2026. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book

• First quarter 2026. Tax on the disposal of waste in landfills, incineration and co-incineration of waste. Self-assessment 593

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

• March 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

• March 2026: 196

Declaration of information updating certain marketable cross-border mechanisms

• First quarter 2026: 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

• First quarter 2026: 281

Information statement on cross-border payments

• First quarter 2026: 379

 

From April 30th to June 30th

 

• Communication from the constituent entity declaring the informative declaration of the Complementary Tax. For tax periods ending before March 31, 2025: 240
• Informative declaration of the Complementary Tax. For tax periods ending before March 31, 2025: 241