Taxpayer calendar
(Source: Agencia Tributaria)
From May 6th to June 30th
Income Tax
- Filing your 2025 Income Tax Return by phone
Companies
- Communication from the constituent entity declaring the informative declaration of the Complementary Tax. For tax periods ending before March 31st, 2025: 240
- Informative declaration of the Complementary Tax. For tax periods ending before March 31st, 2025: 241
Until May 12th
INTRASTAT – Intra-Community Trade Statistics
- April 2026. Obliged to provide statistical information
Until May 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.
- April 2026. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
VAT
- April 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, for acquiring certain means of transport: 308
Insurance Premium Tax
- April 2026: 430
Manufacturing Special Taxes
- February 2026. Large companies: 561, 562, 563
- April 2026: 548, 566, 581
- April 2026: 573 (Self-assessment), A24 (Refund request)
- First quarter 2026. Except large companies: 561, 562, 563
- Declaration of operations by registered recipients and tax representatives: 510
Special Electricity Tax
- April 2026. Large companies: 560
Environmental Taxes
- April 2026. Special tax on non-reusable plastic packaging. Self-assessment 592
- Year 2026. Tax on the value of electricity generation. First split payment: 583
Taxes on financial transactions
- April 2026: 604
Until May 31st
VAT
- April 2026. One-stop shop – Import regime: 369
