The tax calendar sets out the deadlines by which companies, the self-employed and individuals must file their returns and pay their taxes to the Spanish Tax Agency. This tool shows the 2026 due dates for the main VAT, income tax, withholding and Corporate Income Tax forms and the income tax campaign, already adjusted to working days, lets you filter them by tax or by the obligations of the self-employed, and highlights the next deadlines. Below we explain how the tax year is organised, which forms are most common and what happens if you file late.
How the taxpayer's calendar is organised
Most obligations follow a quarterly rhythm. Returns for each calendar quarter are filed in the first twenty days of the month after it ends, that is, from 1 to 20 April, July and October. The fourth quarter is a partial exception: withholdings are declared by 20 January, while VAT and self-employed income tax instalments can be filed until 30 January.
On top of this come the annual information returns from January to early March, the personal income tax campaign in spring and Corporate Income Tax in July. When the last day of a deadline falls on a Saturday, Sunday or national public holiday, it moves to the next working day; the dates shown by the tool already include that adjustment. Large companies and those in the Immediate Supply of Information system file many of these returns monthly, which the calendar does not cover.
Main tax forms and what they are for
These are the forms that appear most often in the calendar of an SME or a self-employed person:
- Form 303: quarterly or monthly VAT return, in which the difference between output VAT and input VAT is paid.
- Form 390: annual VAT summary, filed in January together with the year's last Form 303, except for those who are exempt from it.
- Form 111: withholdings made on employees' salaries and on professionals' invoices.
- Form 115: withholdings on the rent of commercial premises or offices when the tenant is a business or professional.
- Forms 130 and 131: quarterly income tax instalments for the self-employed under direct assessment and under the objective (module) method respectively.
- Forms 190 and 180: annual summaries of the withholdings declared on Forms 111 and 115.
- Form 347: annual return of transactions with third parties exceeding 3,005.06 euros in the year.
- Form 100: annual personal income tax return.
- Forms 200 and 202: annual Corporate Income Tax return and instalment payments on account.
Key dates in 2026
The summary below covers the most common milestones in the common tax territory according to the Tax Agency's 2026 taxpayer calendar, with dates already moved to the next working day when a deadline falls on a weekend or public holiday. It is worth confirming them on the Tax Agency's website, as a ministerial order may change them, and remembering that if you pay by direct debit the deadline usually ends a few days earlier.
- January: by the 20th, fourth-quarter withholdings for the previous year (111, 115); by the 30th, fourth-quarter VAT (303), the annual summary (390) and self-employed instalments (130 and 131).
- February: by 2 February, annual withholding summaries (190 and 180), because 31 January 2026 falls on a Saturday.
- March: by 2 March, the third-party transactions return (347), as 28 February falls on a Saturday.
- April: the income tax campaign for the previous year opens online on the 8th; from the 1st to the 20th, first-quarter returns (303, 111, 115, 130, 131) and the first Corporate Income Tax instalment (202).
- May and June: telephone filing for income tax starts on 6 May and in-person assistance on 1 June; the direct debit deadline for tax payable ends on 25 June and the campaign closes on 30 June.
- July: from the 1st to the 20th, second-quarter returns; by 27 July (the 25th is a Saturday), Corporate Income Tax for the previous year (200) for companies whose tax year matches the calendar year.
- October: from the 1st to the 20th, third-quarter returns and the second Corporate Income Tax instalment.
- November: by the 5th, payment of the second income tax instalment for those who split the payment.
- December: by the 21st (the 20th is a Sunday), the third Corporate Income Tax instalment; by the 31st, opting out of or back into the objective (module) method or simplified direct assessment for the following year (Form 036).
Worked example: a self-employed person's quarter
A self-employed architect under direct assessment, who invoices businesses and rents a small office, closes the third quarter with 18,000 euros of income and 6,000 euros of deductible expenses. Between 1 and 20 October she will need to file Form 303 with the quarter's VAT, Form 130 with her income tax instalment and Form 115 with the 19% withholding applied to her office rent.
Form 130 is calculated as 20% of the net profit accumulated since January, less previous instalments and the withholdings made by her clients. As most of her clients are businesses that already withhold 15% on each invoice, the result may well be zero or negative; even so, the return must be filed on time. If she also had an employee, she would add Form 111 with the withholdings on that employee's salary.
What happens if you file late
Filing a self-assessment return late but voluntarily, before the Tax Agency asks for it, triggers a surcharge of 1% plus an additional 1% for each full month of delay during the first year, and 15% plus late-payment interest after twelve months. If the authorities detect the failure first, they can impose higher penalties.
For information returns such as Forms 347 or 190, late or incomplete filing is also penalised, usually with fixed amounts per item of data omitted. That is why it is advisable to prepare documentation in advance, review invoices before each quarter closes and pay by direct debit where possible.