Taxpayer’s calendar
(Source: Agencia Tributaria)
From 6th of May to 30th of June
Filing of the Personal Income Tax (IRPF) of 2024 by phone.
Until 12th of May
INTRASTAT – Intra-Community Trade Statistics
- April 2025. Obliged to provide statistical information
Until 20th of May
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.
- April 2025. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
Value Added Tax (VAT)
- April 2025. Recapitulative return of 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
- April 2025: 430
Special Manufacturing Taxes
- February 2025. Large companies: 561, 562, 563
- April 2025: 548, 566, 581
- First quarter 2025. Except for large companies: 561, 562, 563
- Declaration of transactions by registered recipients and tax representatives: 510.
Special Tax on Electricity
- April 2025. Large companies: 560
Environmental Taxes
- April 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
- Year 2025. Tax on the value of electricity production. First instalment payment: 583
Tax on Financial Transactions
- April 2025: 604
Until 30th of May
Value Added Tax (VAT)
- April 2025. Self-assessment: 303
- April 2025. Group of entities, individual form: 322
- April 2025. Group of entities, aggregate form: 353
- April 2025. Transactions assimilated to imports: 380
Until 31st of May
Value Added Tax (VAT)
- April 2025. One-stop shop – Import regime: 369
