Spain Tax Calendar 2026 for the Self-Employed and SMEs

How to read the calendar: periods and working days

Tax obligations are grouped by frequency. Quarterly returns are filed in the first twenty days of the month after the quarter, except the fourth, which usually runs to 30 January for VAT and prepayments. Annual information returns cluster in January and February, and corporation tax and personal income tax in spring and summer.

When the last day of a deadline falls on a Saturday, Sunday or public holiday, it moves to the next working day. This has happened several times in 2026: 31 January was a Saturday, so annual summaries were due by 2 February; 28 February was also a Saturday and form 347 moved to 2 March; 25 July became the 27th for corporation tax; and 20 December, a Sunday, becomes the 21st. Even the September Intrastat return, due on the 12th, moved to 13 October because of the National Holiday.

The filing window normally opens on the 1st of the month, so there is no need to wait until the last day.

Quarterly forms: 303, 130, 111 and 115

Form 303 is the VAT return: output VAT minus deductible input VAT for the quarter. Form 130 is the income tax prepayment for the self-employed under direct assessment, 20% of year-to-date net profit less withholding and earlier payments; those under the flat-rate module system file form 131 instead. Professionals are not required to file form 130 if at least 70% of their income in the previous year was subject to withholding.

Form 111 reports the tax you withhold from employees and professionals, and form 115 the tax withheld on business premises rent, 19% of the rent. Both are only filed if you made such withholdings in the quarter.

In 2026 the quarterly deadlines were 20 April for the first quarter, 20 July for the second and 20 October for the third. The fourth quarter of 2025 was due by 20 January for forms 111 and 115, and by 30 January for forms 303 and 130.

• First quarter: by 20 April 2026.
• Second quarter: by 20 July 2026.
• Third quarter: by 20 October 2026.
• Fourth quarter: forms 111 and 115 by 20 January; forms 303 and 130 by 30 January of the following year.

What is left of 2026: October, November and December

With most of the year behind us, the remaining 2026 deadlines are few but important. October is the busiest month, with the third-quarter close; November brings the second income tax instalment for those who split payment, and December is the time to review decisions affecting 2027.

Example: an architect under direct assessment who invoices with withholding and rents her studio will file forms 303, 130 and 115 for the third quarter by 20 October. If she split her 2025 income tax payment, the second instalment will be debited on 5 November. Before 31 December she will consider whether the cash accounting scheme suits her for 2027.

• 20 October: forms 303, 130, 131, 111 and 115 for the third quarter, quarterly form 349 and the second corporation tax prepayment (form 202).
• 30 October: September form 303 for monthly VAT filers.
• 5 November: second instalment of 2025 income tax if payment was split (form 102).
• 30 November: October form 303 (monthly filers) and applications to join or leave the monthly VAT refund register using form 036.
• 21 December: third corporation tax prepayment (form 202).
• 30 December: November form 303 (monthly filers).
• 31 December: opting out of or back into simplified direct assessment, the module system and the simplified VAT scheme, and opting into or out of cash accounting, with effect for 2027 (form 036).

January and February annual summaries: 390, 190, 180 and 347

The start of each year brings the summaries for the previous one. Form 390 is the annual VAT summary, filed with the fourth-quarter 303; in 2026 the deadline was 30 January. Form 190 summarises the withholdings on employees and professionals reported on forms 111, and form 180 those on rent reported on forms 115; both were due by 2 February 2026.

Form 347 is the return of transactions with third parties: it reports clients and suppliers with whom you exceeded €3,005.06 in the year, VAT included. In 2026 it was due by 2 March. Businesses keeping records through the SII are exempt, as are, in general, those under the module system for that activity.

These forms involve no payment, but the Tax Agency cross-checks them against your clients' and suppliers' returns. A form 190 that does not match the year's 111 returns, or a 347 with figures that differ from the other party's, is a common trigger for tax queries.

Corporation tax: forms 200 and 202

Companies file form 200 within 25 calendar days after the six months following the end of the financial year. For those with a 31 December year end the normal deadline is 25 July; in 2026 that was a Saturday, so it moved to 27 July.

They also make three prepayments on form 202 in the first twenty days of April, October and December. In 2026 these are 20 April, 20 October and 21 December. Under the most common method, each payment is 18% of the gross tax liability for the last year filed, less deductions, allowances, withholdings and payments on account. For example, if that net liability was €12,000, each prepayment will be €2,160.

Companies with turnover above €6 million must use the method based on the current period's taxable profit, and others may opt into it during February using form 036 (in 2026, by 2 March).

Personal income tax return

The 2025 income tax campaign ran from 8 April to 30 June 2026, with telephone assistance from 6 May and in-person help from 1 June. For returns with tax to pay by direct debit, the deadline was 25 June.

Payment can be split into two interest-free instalments: 60% on filing and the remaining 40% by 5 November, the last income-tax-related date left in 2026. The 2026 return, which will include this year's business income, will be filed in spring 2027.

For the self-employed, the income tax return settles what was prepaid through form 130 and withholding.

Direct debit and payment methods

Paying by direct debit lets you file and forget, as the payment is taken on the last day of the deadline. In return, the filing window is shorter: for quarterly returns it closes five days earlier, so for the third quarter of 2026 the last day to set up a direct debit is 15 October.

If you file after that date, you can pay with a full reference number (NRC) from your bank or by account debit from the online portal itself. If you cannot pay, file on time anyway and request a deferral or instalment plan: filing late means surcharges, but not filing is worse.

Remember that the self-employed Social Security contribution is not governed by this calendar: Social Security collects it by direct debit on the last working day of each month.

How to stay on top of every deadline

The most effective approach is a monthly close: recording invoices issued and received each month means the quarter can be prepared in an afternoon. Set two reminders per quarter, one on the 10th to review figures and another on the 15th to set up direct debit.

Bear in mind that the Tax Agency publishes the official 2027 calendar towards the end of the year, and that 30 January 2027 falls on a Saturday, so the fourth-quarter deadline is likely to move to the following Monday. The interactive tax calendar on our website lists all 2026 dates filtered by taxpayer type, and your adviser can take care of filing each form on time.