Taxpayer’s calendar
(Source: Tax Agency)
Until June 2nd and from June 2nd to June 30th
Until 2 June
Environmental Taxes
- April 2025. Special tax on non-reusable plastic packaging. Presentation of accounting and stock record book
Annual informative declaration of financial accounts in the field of mutual assistance.
- Year 2024: 289
Annual information return of financial accounts of certain US persons (FATCA).
- Year 2024: 290
From 2 June to 30 June
Filing of the 2024 income tax return at the Tax Agency’s offices.
Until 12th of June
INTRASTAT – Intra-Community Trade Statistics
- May 2025. Obliged to provide statistical information
Until 20th of June
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.
- May 2025. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230.
Value Added Tax (VAT).
- May 2025. Recapitulative return for 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
- May 2025: 430
Special Manufacturing Taxes
- March 2025. Large companies: 561, 562, 563
- May 2025: 548, 566, 581
- Declaration of transactions by registered recipients and tax representatives: 510
Special Tax on Electricity
- May 2025. Large companies: 560
Environmental Taxes
- May 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
- Year 2025. Tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear electricity. First instalment payment: 584
Tax on Financial Transactions
- May 2024: 604
Until 25th of June
Personal Income Tax (IRPF) and Wealth Tax (IP)
- Annual Income and Wealth Tax Return 2024 with results to be paid by direct debit: D-100, D-714
Until 30th of June
Personal Income Tax (IRPF) and Wealth Tax (IP)
- Annual Income and Wealth Tax Return 2024 with a refund, waiver of the refund, negative and to be paid without direct debit of the first instalment: D-100, D-714
- Annual income tax return for the special tax regime for workers, professionals, entrepreneurs and investors travelling to Spanish territory 2024: 151
Value Added Tax (VAT)
- May 2025: Self-assessment: 303
- May 2025: Group of entities, individual form: 322
- May 2025: Group of entities, aggregate form: 353
- May 2025. One-stop shop – Import regime: 369
- May 2025. Operations assimilated to imports: 380
- Fourth quarter 2024: claim for reimbursement of input tax contributions relating to the North Atlantic Treaty Organisation, the International Headquarters of the North Atlantic Treaty Organisation and the States parties to the North Atlantic Treaty Organisation: 364
- Fourth quarter 2024: claim for reimbursement of input tax for the armed forces of the EU Member States: 381
Environmental Taxes
- May 2025. Excise duty on non-reusable plastic packaging. Presentation of accounts and stock record book
Annual informative declaration of aid received within the framework of the economic and fiscal regime of the Canary Islands and other state aid by taxpayers of Personal Income Tax or Non-Resident Income Tax without a permanent establishment.
- Year 2024: 282
Annual information return on aid received within the framework of the Special Tax Regime of the Balearic Islands by taxpayers of Personal Income Tax or Non-Resident Income Tax without a permanent establishment.
- Year 2024: 283
