Taxpayer calendar
(Source: Agencia Tributaria)
Until August 12th
INTRASTAT – Intra-Community Trade Statistics
- July 2026. Obliged to provide statistical information
Until the 20th of August
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.
- July 2026. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
VAT
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
Manufacturing Special Taxes
- May 2026. Large companies: 561, 562, 563
- July 2026: 548, 566, 581
- July 2026: 573 (Self-assessment), A24 (Refund request)
- Second quarter 2026. Except large companies: 561, 562, 563
- Declaration of operations by registered recipients and tax representatives: 510
Special Electricity Tax
- July 2026. Large companies: 560
Environmental Taxes
- July 2026. Special tax on non-reusable plastic packaging. Self-assessment 592
Financial Transaction Tax
- July 2026: 604
Until August 31th
VAT
- July 2026. Self-assessment 303
- July 2026. Group of companies, individual form: 322
- July 2026. Group of companies, aggregated form: 353
- July 2026. One-stop shop – Import regime: 369
- July 2026. Operations assimilated to imports: 380
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
- July 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
- July 2026: 196
