Tax calendar
Spanish tax calendar 2026: what to file and when.
Official dates for the most common quarterly forms, annual summaries and other milestones for freelancers and companies under Spain's common tax system.
Visual summary of the 2026 tax year with its four quarterly closes.
Tax year
2026
- 0120 April 2026First quarter
- 0220 July 2026Second quarter
- 0320 October 2026Third quarter
- 0420 and 30 January 2027Fourth quarter, in two deadlines
The year in full
The whole tax year, period by period
Each block is a period of the calendar and each line a form, with the window in which it is filed. The order is the year's own: January opens with the previous year's summaries and closes, twelve months later, with the fourth quarter.
January 2026
The fourth quarter of 2025 and its annual summaries open the 2026 calendar.
By 20 January 2026
- 111Withholdings on employment and professional incomeThose who withhold personal income tax on payroll or on invoices from professionals.
- 115Withholdings on property rentalThose who pay rent on business premises subject to withholding.
By 30 January 2026
- 303Quarterly VAT returnSelf-employed workers and companies with activity subject to VAT.
- 130Personal income tax, instalment paymentSelf-employed workers under direct assessment, standard or simplified.
- 349Intra-Community transactionsOperators with customers or suppliers in the EU, according to their volume of supplies.
- 390Annual VAT summaryThose who file form 303 and are not exempt from the summary.
By 2 February 2026
- 190Annual summary of employment and business withholdingsThose who filed form 111 during the tax year.
- 180Annual summary of rental withholdingsThose who filed form 115 during the tax year.
First quarter of 2026
January, February and March. Filed in April.
From 1 to 20 April 2026
- 303Quarterly VAT returnSelf-employed workers and companies with activity subject to VAT.
- 130Personal income tax, instalment paymentSelf-employed workers under direct assessment, standard or simplified.
- 111Withholdings on employment and professional incomeThose who withhold personal income tax on payroll or on invoices from professionals.
- 115Withholdings on property rentalThose who pay rent on business premises subject to withholding.
- 349Intra-Community transactionsOperators with customers or suppliers in the EU, according to their volume of supplies.
Second quarter of 2026
April, May and June. Filed in July.
From 1 to 20 July 2026
- 303Quarterly VAT returnSelf-employed workers and companies with activity subject to VAT.
- 130Personal income tax, instalment paymentSelf-employed workers under direct assessment, standard or simplified.
- 111Withholdings on employment and professional incomeThose who withhold personal income tax on payroll or on invoices from professionals.
- 115Withholdings on property rentalThose who pay rent on business premises subject to withholding.
- 349Intra-Community transactionsOperators with customers or suppliers in the EU, according to their volume of supplies.
Third quarter of 2026
July, August and September. Filed in October.
From 1 to 20 October 2026
- 303Quarterly VAT returnSelf-employed workers and companies with activity subject to VAT.
- 130Personal income tax, instalment paymentSelf-employed workers under direct assessment, standard or simplified.
- 111Withholdings on employment and professional incomeThose who withhold personal income tax on payroll or on invoices from professionals.
- 115Withholdings on property rentalThose who pay rent on business premises subject to withholding.
- 349Intra-Community transactionsOperators with customers or suppliers in the EU, according to their volume of supplies.
Fourth quarter of 2026
October, November and December. Filed in January 2027, under two different deadlines.
From 1 to 20 January 2027
- 111Withholdings on employment and professional incomeThose who withhold personal income tax on payroll or on invoices from professionals.
- 115Withholdings on property rentalThose who pay rent on business premises subject to withholding.
From 1 to 30 January 2027
- 303Quarterly VAT returnSelf-employed workers and companies with activity subject to VAT.
- 130Personal income tax, instalment paymentSelf-employed workers under direct assessment, standard or simplified.
- 349Intra-Community transactionsOperators with customers or suppliers in the EU, according to their volume of supplies.
Other common milestones in 2026
They are not quarterly filings, but they answer common tax-calendar searches. They only apply when you have the corresponding obligation.
By 2 March
347Transactions with third parties
Annual information return for businesses required to report third-party transactions.
8 April to 30 June
100714Income Tax and Wealth Tax
Online filing campaign for individual taxpayers.
By 27 July
200Corporation Tax
For entities whose tax year matches the calendar year.
20 Apr · 20 Oct · 21 Dec
202Corporation Tax instalments
Three dates for entities required to make instalment payments.
Form 349 is monthly or quarterly depending on the volume of intra-Community supplies. The windows above are those of the quarterly frequency.
This is a selection of common obligations, not a personalised tax calendar. Frequency and forms depend on your activity, tax regime and circumstances.
Last week of January 2027
Mon
25
Tue
26
Wed
27
Thu
28
Fri
29
Sun
31
Mon
1 Feb
To the next working day, unless that day is a public holiday. The effective date is published by the AEAT.
The working-day rule
The last day is not always the one on the calendar
When the last day of a deadline falls on a Saturday, a Sunday or a public holiday, filing moves to the next working day. It happens in this very calendar: 30 January 2027, the close for forms 303 and 130 of the fourth quarter, falls on a Saturday.
Public holidays are not the same everywhere
Beyond the national ones, every region and every town has its own, and they can move the last day of your deadline. Check the ones that apply to you before cutting it fine.
Setting up a direct debit shortens the deadline
If you pay a quarterly form by direct debit, filing closes a few days before the general deadline, because the AEAT needs room to process the charge. The account is debited on the last day of the filing period.
In January the quarter and the year travel together
The fourth-quarter VAT return and the annual VAT summary share a window, from 1 to 30 January. Withholdings on forms 111 and 115 close ten days earlier, on the 20th.
The rest of the year
What you file on the 20th is written over the three months before it
A date on the calendar is not work, it is a lookup. The work is the record keeping, and by the 18th it is either done or it is not. If the invoices you issued and the expenses you received are in, the quarter is worked out from there.
- 01Output and input VAT, added up from the invoices of the period.
- 02The tax you withheld and the tax withheld from you, from the invoices that carry it.
- 03A reminder before the close, as far ahead as you like and wherever you want to receive it.
Tax summary
First quarter
- ✓Issued invoices recorded
- ✓Received expenses recorded
- ✓Closing reminder scheduled
Questions
What brings people to this page
Fourth-quarter VAT is filed from 1 to 30 January of the following year, in the same window as the annual VAT summary, form 390. The first three quarters are filed in April, July and October, from the 1st to the 20th.
Reach the 20th with nothing left to rebuild
Ten days free, no card. Record the coming quarter from day one and see the difference in January.