Taxpayer calendar

(Source: Agencia Tributaria)

 

 

Until July 13th

 

INTRASTAT – Intra-Community Trade Statistics

• June 2026. Obliged to provide statistical information

 

Until July 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.

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

Income tax payment by instalments

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

VAT

• June 2026. Recapitulative return on intra-Community operations: 349
• Second quarter 2026. Self-assessment 303
• Second quarter 2026. Non-periodic tax return-settlement: 309
• Second quarter 2026. Recapitulative return on intra-Community operations: 349
• Second 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
• Reimbursement of compensations in the Special Tax System of agriculture, livestock and fisheries 341

Insurance Premium Tax

• June 2026: 430

Manufacturing Special Taxes

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

Special Electricity Tax

• June 2026. Large companies: 560
• Second quarter 2026. Except large companies: 560

Environmental Taxes

• June 2026. Special tax on non-reusable plastic packaging. Self-assessment 592
• Second quarter 2026. Tax on fluorinated greenhouse gases. Self-assessment 587. Return request: A23. Presentation of inventory accounting
• Second quarter 2026. Special tax on non-reusable plastic packaging. Self-assessment 592. Return request: A22
•  Year 2026. Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities. Second split payment 585

Coal Special Tax

• Second quarter 2026: 595

Tax on Financial Transactions

• June 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

• 2P 2026 advance payment: 793

 

Until July 27th

 

Corporate Tax and Non-Resident Income Tax (permanent establishments and income entities established abroad with a presence in Spanish territory)

• Annual declaration 2025. Companies whose tax period does not coincide with the calendar year: 200, 206, 220.Rest of companies: in the 25 calendar days following the six months after the end of the tax period.

Self-assessment of the Complementary Tax

• First self-assessment: 242

Declaration of patrimonial benefit for conversion of deferred tax assets into a claimable credit against the Tax Authority

• Year 2025. Companies whose tax period does not coincide with the calendar year: 221Rest of companies: in the 25 calendar days following the six months after the end of the tax period.

Annual information declaration of aid received within the framework of the economic and fiscal regime of the Canary Islands and other State aid by taxpayers of the Corporate Tax and Income Tax of non-residents (permanent establishments and entities in attribution of income established abroad with presence in Spanish territory)

• Year 2025. Companies whose tax period does not coincide with the calendar year: 282Rest of companies: in the 25 calendar days following the six months after the end of the tax period.

Annual information declaration of aid received within the framework of the Special Tax Regime of the Balearic Islands by taxpayers of the Corporate Tax and Income Tax of non-residents (permanent establishments)

• Year 2025. Companies whose tax period does not coincide with the calendar year: 283Rest of companies: in the 25 calendar days following the six months after the end of the tax period.

 

Until July 30th

VAT

• June 2026. Self-assessment 303
• June 2026. Group of companies, individual form: 322
• June 2026. Group of companies, aggregated form: 353
• June 2026. Operations assimilated to imports: 380

Environmental Taxes

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

 

Until July 31st

 

Tax ID Number (NIF)

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

VAT

• June 2026. One-stop shop – Import regime: 369
• Second quarter 2026: One-stop shop – Foreign and Union regimes: 369

Tax on Deposits in Credit institutions

• Self-assessment 2025: 411
• Advanced tax payment. Self-assessment 2026: 410

Tax on Certain Digital Services

• Second quarter 2026: 490

Environmental Taxes

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

Temporary Solidarity Tax on Large Fortunes

• Year 2025: 718

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

• June 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

• June 2026: 196

Declaration of information updating certain marketable cross-border mechanisms

• Second 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

• Second quarter 2026: 281

Information statement on cross-border payments

• Second quarter 2026: 379