Taxpayer’s calendar
(Source: Agencia Tributaria)
Until 14th of July
INTRASTAT – Intra-Community Trade Statistics
- June 2025. Obliged to supply statistical information
Until 21st of July
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.
- June 2025. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230.
- Second quarter 2025: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216.
Income tax instalments
- Second quarter 2025:
- Direct assessment: 130
- Objective assessment: 131
Value Added Tax (VAT)
- June 2025. Recapitulative declaration of intra-Community operations: 349
- Second quarter 2025. Self-settlement: 303
- Second quarter 2025. Non-periodic return-settlement: 309
- Second quarter 2025. Recapitulative return for intra-Community transactions: 349.
- Second quarter 2025. Operations assimilated to imports: 380
- Application for refund of quotas reimbursed to travellers by entrepreneurs under equivalence surcharge: 308
- 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
- Refund of compensation under the special regime for agriculture, livestock and fishing: 341
Tax on insurance premiums
- June 2025: 430
Manufacturing Excise Duties
- April 2025. Large companies: 561, 562, 563
- June 2025: 548, 566, 581
- Second quarter 2025: 521, 522, 547.
- Second quarter 2025. Activities V1, F1: 553 (establishments authorised to keep paper-based accounts).
- Second quarter 2025. Refund applications: 506, 507, 508, 524, 572
- Declaration of operations by registered recipients and tax representatives: 510
Special Tax on Electricity
- June 2025. Large companies: 560
- Second quarter 2025. Except large companies: 560
Environmental Taxes
- June 2025. Special tax on non-reusable plastic packaging. Self-assessment: 592
- Second quarter 2025. Tax on fluorinated greenhouse gases. Self-assessment: 587. Refund request: A23. Submission of stock accounting
- Second quarter 2025. Excise tax on non-reusable plastic packaging. Self-assessment: 592. Refund application: A22.
- Year 2025. Tax on the storage of spent nuclear fuel and radioactive waste in centralised facilities. Second instalment payment 585
Excise Duty on Coal
- Second quarter 2025: 595
Financial Transaction Tax
- June 2025: 604
Contribution to be made by television audiovisual communication service providers and by video exchange service providers through a platform with a national geographical scope or greater than that of an Autonomous Community.
- Payment on account 2P 2025: 793
Until 25th of July
Corporate Income Tax and Non-Resident Income Tax (permanent establishments and income entities incorporated abroad with a presence in Spanish territory)
- Annual return 2024. Entities whose tax period coincides with the calendar year: 200, 206, 220.
Other entities: within 25 calendar days following the six months after the end of the tax period.
Declaration of capital gains on conversion of deferred tax assets into a tax receivable from the Tax Administration
- Year 2024. Entities whose tax period coincides with the calendar year: 221
Other entities: within 25 calendar days following the six months after the end of the tax period.
Annual information return on aid received within the framework of the Canary Islands economic and tax regime and other State aid by taxpayers liable for Corporation Tax and Non-resident Income Tax (permanent establishments and entities in attribution of income incorporated abroad with presence in Spanish territory).
- Year 2024. Entities whose tax period coincides with the calendar year: 282
Other entities: within 25 calendar days following the six months after the end of the tax period.
Annual information return on aid received within the framework of the Balearic Islands Special Tax Regime by taxpayers liable for corporate income tax and non-resident income tax (permanent establishments).
- Year 2024. Entities whose tax period coincides with the calendar year: 283
Other entities: within 25 calendar days following the six months after the end of the tax period.
Until 30th of July
Value Added Tax (VAT)
- June 2025. Self-assessment: 303
- June 2025. Group of entities, individual form: 322
- June 2025. Group of entities, aggregate form: 353
- June 2025. Operations assimilated to imports: 380
Environmental Taxes
- Second quarter 2025. Tax on the deposit of waste in landfills, incineration and co-incineration of waste. Self-assessment: 593
Until 31st of July
Tax Identification Number
- Second quarter 2025. Accounts and operations whose holders have not provided the tax identification number to the credit institutions: 195
Value Added Tax (VAT)
- June 2025. One-stop shop – Import regime: 369
- Second quarter 2025: One-stop shop – Foreign and Union regimes: 369
Tax on Deposits in Credit Institutions
- Self-assessment 2024: 411
- Payment on account. Self-assessment 2025: 410
Tax on Certain Digital Services
- Second quarter 2025: 490
Environmental Taxes
- June 2025. Special tax on non-reusable plastic packaging. Presentation of accounting and stock ledger
- Second quarter 2025. Special tax on non-reusable plastic packaging. Presentation of accounts and stock ledger
Temporary Solidarity Tax for the Fortunes of the Great Wealthy
- Year 2024: 718
Information return on cross-border payments
- Second quarter 2025: 379
Information return updating certain marketable cross-border arrangements
- Second quarter 2025: 235
Quarterly information return on transactions in trade in tangible goods carried out in the Canary Islands special zone without the goods transiting through Canary Islands territory
- Second quarter 2025: 281
