Staying on top of Spanish tax deadlines is essential for international businesses operating in Spain. Missing a filing date can result in automatic penalties, interest charges, and increased scrutiny from the Spanish Tax Agency (AEAT). This comprehensive calendar covers all critical deadlines for 2026.

Proper planning around these dates ensures compliance and allows for efficient cash flow management throughout the year.

January 2026

January 20: Q4 2025 VAT return (Model 303) and Intrastat declarations
January 20: Q4 2025 withholding tax returns (Models 111, 115, 123)
January 30: Annual VAT summary (Model 390)
January 30: Annual withholding summaries (Models 180, 190, 193)
January 30: Intrastat annual correction period ends

February 2026

February 28: Annual declaration of operations with third parties (Model 347)
February 28: Declaration of goods in tax deposits (Model 349)

March 2026

March 31: Country-by-Country Report (Model 231) for December year-end companies

April 2026

April 1-20: Q1 2026 VAT return (Model 303)
April 1-20: Q1 2026 withholding tax returns (Models 111, 115, 123)
April 20: First corporate tax advance payment (Model 202)

May-June 2026

June 25: Corporate tax return deadline for December year-end companies (Model 200)
June 30: Personal income tax return deadline (Model 100)

July 2026

July 20: Q2 2026 VAT return (Model 303)
July 20: Q2 2026 withholding tax returns (Models 111, 115, 123)
July 25: Extended corporate tax deadline with postponement

September 2026

September 30: EU VAT refund claims for 2025 (Directive 2008/9/EC)

October 2026

October 20: Q3 2026 VAT return (Model 303)
October 20: Q3 2026 withholding tax returns
October 20: Second corporate tax advance payment (Model 202)

November 2026

November 30: Transfer pricing documentation deadline for prior year

December 2026

December 20: Third corporate tax advance payment (Model 202)
December 30: 13th Directive VAT refund claims for 2025 (non-EU companies)

SII (Immediate Supply of Information) Deadlines

Companies subject to SII must report invoices electronically:

Issued invoices: Within 4 business days of issuance
Received invoices: Within 4 business days of accounting entry
Intra-EU transactions: Within 4 business days of invoice issue/receipt

Key Takeaways

Q1 deadlines in January are particularly intensive with annual summaries
Corporate tax advance payments due in April, October, and December
VAT refund claim deadlines are strict and cannot be extended
SII requires near-real-time invoice reporting for large taxpayers
Plan cash flow around advance payment obligations

How NRRO Can Help

Managing Spanish tax compliance requires systematic planning and execution. Our team provides full-cycle compliance services including preparation, filing, and year-round monitoring. Contact us to ensure you never miss a deadline.

¿Tienes dudas sobre este tema?

Artículos relacionados