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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.

Check deadlinesAdd to calendar

Visual summary of the 2026 tax year with its four quarterly closes.

Tax year

2026

AEAT
  1. 0120 April 2026First quarter
  2. 0220 July 2026Second quarter
  3. 0320 October 2026Third quarter
  4. 0420 Jan and 1 Feb 2027 · provisionalFourth quarter, in two deadlines
AEAT, taxpayer calendar25 September 2026

Tax deadlines

Find the deadline for your form

Check when to file VAT, income tax instalments and withholdings. Choose a period or form and distinguish the filing deadline from the deadline for direct-debit payment.

Filter this selection of quarterly obligations and annual returns. Filing and direct debit have different deadlines. Common tax territory, depending on your activity and obligations.

Check filing and direct-debit deadlines with the AEAT

  1. 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.Direct debit deadline: January 15, 2026
    • 115Withholdings on property rentalThose who pay rent on business premises subject to withholding.Direct debit deadline: January 15, 2026

    By 30 January 2026

    • 303Quarterly VAT returnSelf-employed workers and companies with activity subject to VAT.Direct debit deadline: January 27, 2026
    • 130Personal income tax, instalment paymentSelf-employed workers under direct assessment, standard or simplified.Direct debit deadline: January 27, 2026
    • 349Intra-Community transactionsOperators with customers or suppliers in the EU, according to their volume of supplies.Information return, with no payment by direct debit.
    • 390Annual VAT summaryThose who file form 303 and are not exempt from the summary.Information return, with no payment by direct debit.

    By 2 February 2026

    • 190Annual summary of employment and business withholdingsThose who filed form 111 during the tax year.Information return, with no payment by direct debit.
    • 180Annual summary of rental withholdingsThose who filed form 115 during the tax year.Information return, with no payment by direct debit.

  2. 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.Direct debit deadline: April 15, 2026
    • 130Personal income tax, instalment paymentSelf-employed workers under direct assessment, standard or simplified.Direct debit deadline: April 15, 2026
    • 111Withholdings on employment and professional incomeThose who withhold personal income tax on payroll or on invoices from professionals.Direct debit deadline: April 15, 2026
    • 115Withholdings on property rentalThose who pay rent on business premises subject to withholding.Direct debit deadline: April 15, 2026
    • 349Intra-Community transactionsOperators with customers or suppliers in the EU, according to their volume of supplies.Information return, with no payment by direct debit.

  3. 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.Direct debit deadline: July 15, 2026
    • 130Personal income tax, instalment paymentSelf-employed workers under direct assessment, standard or simplified.Direct debit deadline: July 15, 2026
    • 111Withholdings on employment and professional incomeThose who withhold personal income tax on payroll or on invoices from professionals.Direct debit deadline: July 15, 2026
    • 115Withholdings on property rentalThose who pay rent on business premises subject to withholding.Direct debit deadline: July 15, 2026
    • 349Intra-Community transactionsOperators with customers or suppliers in the EU, according to their volume of supplies.Information return, with no payment by direct debit.

  4. 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.Direct debit deadline: October 15, 2026
    • 130Personal income tax, instalment paymentSelf-employed workers under direct assessment, standard or simplified.Direct debit deadline: October 15, 2026
    • 111Withholdings on employment and professional incomeThose who withhold personal income tax on payroll or on invoices from professionals.Direct debit deadline: October 15, 2026
    • 115Withholdings on property rentalThose who pay rent on business premises subject to withholding.Direct debit deadline: October 15, 2026
    • 349Intra-Community transactionsOperators with customers or suppliers in the EU, according to their volume of supplies.Information return, with no payment by direct debit.

  5. Fourth quarter of 2026

    October, November and December closing. Provisional dates based on the general non-working-day rule, subject to the official 2027 calendar.

    Provisional: by 20 January 2027

    • 111Withholdings on employment and professional incomeThose who withhold personal income tax on payroll or on invoices from professionals.2027 dates must be confirmed in the official calendar.
    • 115Withholdings on property rentalThose who pay rent on business premises subject to withholding.2027 dates must be confirmed in the official calendar.

    Provisional: by 1 February 2027

    • 303Quarterly VAT returnSelf-employed workers and companies with activity subject to VAT.2027 dates must be confirmed in the official calendar.
    • 130Personal income tax, instalment paymentSelf-employed workers under direct assessment, standard or simplified.2027 dates must be confirmed in the official calendar.
    • 349Intra-Community transactionsOperators with customers or suppliers in the EU, according to their volume of supplies.Information return, with no payment by direct debit.

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

    347

    Transactions with third parties

    Annual information return for businesses required to report third-party transactions.

  • 8 April to 30 June

    100714

    Income Tax and Wealth Tax

    Online filing campaign for individual taxpayers.

  • By 27 July

    200

    Corporation Tax

    For entities whose tax year matches the calendar year.

  • 20 Apr · 20 Oct · 21 Dec

    202

    Corporation Tax instalments

    Three dates for entities required to make instalment payments.

Official source

AEAT, 2026 taxpayer calendar

Reviewed

25 September 2026

Check on the AEAT website ↗

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

  1. Mon

    25

  2. Tue

    26

  3. Wed

    27

  4. Thu

    28

  5. Fri

    29

  6. Sat

    30

  7. Sun

    31

Saturday the 30th: ordinary close for forms 303 and 130 of the fourth quarter.

Sat

30

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.

  1. 01Output and input VAT, added up from the invoices of the period.
  2. 02The tax you withheld and the tax withheld from you, from the invoices that carry it.
  3. 03Prepare draft tax forms and review the documentation with your adviser before filing.

Questions

What brings people to this page

The general fourth-quarter deadline is 1–30 January of the following year, moved to the next working day when necessary. For Q4 2026, 30 January 2027 is a Saturday. The provisional date is 1 February, subject to the official calendar and applicable holidays. Check direct debit separately and whether you must file form 390.

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