Spain Tax Calendar 2026–2027

Payment of the remaining 40% of the 2025 IRPF liability for taxpayers who chose to split the payment when filing.

Monthly recapitulative statement of intra-EU transactions for October 2026, for businesses above the €50,000 quarterly threshold: days 1–20 of the following month; July is filed together with August by 20 September and December by 30 January (RIVA art. 81).

Companies with prior-year turnover above €6,010,121.04 file and pay the IRPF withheld in October 2026 on salaries, professional fees (111) and rent (115) by the 20th of the following month.

Monthly filers (large companies, REDEME and VAT groups, all of which keep their VAT books through SII) file and pay October 2026 VAT within the first 30 days of the following month, or by the last day of February for January (RIVA art. 71.4).

Employers settle the October 2026 contributions through the Sistema RED / Liquidación Directa and pay them within the following month (RGRSS art. 56). Self-employed (RETA) contributions are charged by direct debit within the month they relate to.

Monthly recapitulative statement of intra-EU transactions for November 2026, for businesses above the €50,000 quarterly threshold: days 1–20 of the following month; July is filed together with August by 20 September and December by 30 January (RIVA art. 81).

Companies with prior-year turnover above €6,010,121.04 file and pay the IRPF withheld in November 2026 on salaries, professional fees (111) and rent (115) by the 20th of the following month.

Third of three CIT instalments for the current financial year, paid 1–20 April, October and December (LIS art. 40). Due when the last CIT return showed tax payable; companies with turnover above €6m must use the taxable-base method.

Monthly filers (large companies, REDEME and VAT groups, all of which keep their VAT books through SII) file and pay November 2026 VAT within the first 30 days of the following month, or by the last day of February for January (RIVA art. 71.4).

Employers settle the November 2026 contributions through the Sistema RED / Liquidación Directa and pay them within the following month (RGRSS art. 56). Self-employed (RETA) contributions are charged by direct debit within the month they relate to.

File and pay the IRPF withheld in Q4 2026 from employees and professionals (111) and on office/premises rent (115): days 1–20 of the following month, including 20 January for Q4. Companies with prior-year turnover above €6,010,121.04 file monthly instead. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-year turnover above €6,010,121.04 file and pay the IRPF withheld in December 2026 on salaries, professional fees (111) and rent (115) by the 20th of the following month. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Employers settle the December 2026 contributions through the Sistema RED / Liquidación Directa and pay them within the following month (RGRSS art. 56). Self-employed (RETA) contributions are charged by direct debit within the month they relate to. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

File and pay the VAT self-assessment for Q4 2026: days 1–20 of the month after the quarter, or 1–30 January for Q4 (RIVA art. 71.4). Quarterly filing is the default; businesses with prior-year turnover above €6,010,121.04, in the monthly refund register (REDEME) or in a VAT group file monthly instead. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly filers (large companies, REDEME and VAT groups, all of which keep their VAT books through SII) file and pay December 2026 VAT within the first 30 days of the following month, or by the last day of February for January (RIVA art. 71.4). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Informative annual summary of all 2026 VAT returns, filed 1–30 January together with the last 303. Businesses that keep their VAT books through SII are exempt. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions for Q4 2026: days 1–20 of the following month, Q4 by 30 January (RIVA art. 81). Quarterly filing is allowed only while intra-EU supplies of goods and services stay at or below €50,000 in the current and each of the previous four quarters; otherwise file monthly. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly recapitulative statement of intra-EU transactions for December 2026, for businesses above the €50,000 quarterly threshold: days 1–20 of the following month; July is filed together with August by 20 September and December by 30 January (RIVA art. 81). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Annual informative summaries of the 2026 withholding on salaries and professional fees (190) and on rent of urban premises (180), filed 1–31 January. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Autónomos pay the IRPF instalment for Q4 2026: 130 under direct assessment (estimación directa), 131 under the module system (estimación objetiva). Days 1–20 of April, July and October and 1–30 January for Q4 (RIRPF art. 109). Professionals with at least 70% of income already subject to withholding are exempt. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly recapitulative statement of intra-EU transactions for January 2027, for businesses above the €50,000 quarterly threshold: days 1–20 of the following month; July is filed together with August by 20 September and December by 30 January (RIVA art. 81). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-year turnover above €6,010,121.04 file and pay the IRPF withheld in January 2027 on salaries, professional fees (111) and rent (115) by the 20th of the following month. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Employers settle the January 2027 contributions through the Sistema RED / Liquidación Directa and pay them within the following month (RGRSS art. 56). Self-employed (RETA) contributions are charged by direct debit within the month they relate to. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly filers (large companies, REDEME and VAT groups, all of which keep their VAT books through SII) file and pay January 2027 VAT within the first 30 days of the following month, or by the last day of February for January (RIVA art. 71.4). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Report every customer and supplier with whom 2026 transactions exceeded €3,005.06 in total, filed during February. Businesses that keep their VAT books through SII are exempt. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly recapitulative statement of intra-EU transactions for February 2027, for businesses above the €50,000 quarterly threshold: days 1–20 of the following month; July is filed together with August by 20 September and December by 30 January (RIVA art. 81). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-year turnover above €6,010,121.04 file and pay the IRPF withheld in February 2027 on salaries, professional fees (111) and rent (115) by the 20th of the following month. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly filers (large companies, REDEME and VAT groups, all of which keep their VAT books through SII) file and pay February 2027 VAT within the first 30 days of the following month, or by the last day of February for January (RIVA art. 71.4). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Employers settle the February 2027 contributions through the Sistema RED / Liquidación Directa and pay them within the following month (RGRSS art. 56). Self-employed (RETA) contributions are charged by direct debit within the month they relate to. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Spanish tax residents report accounts, securities and real estate held abroad at 31 December 2026 when any block exceeds €50,000 (or rose by more than €20,000 since the last return), filed 1 January – 31 March. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

File and pay the VAT self-assessment for Q1 2027: days 1–20 of the month after the quarter, or 1–30 January for Q4 (RIVA art. 71.4). Quarterly filing is the default; businesses with prior-year turnover above €6,010,121.04, in the monthly refund register (REDEME) or in a VAT group file monthly instead. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions for Q1 2027: days 1–20 of the following month, Q4 by 30 January (RIVA art. 81). Quarterly filing is allowed only while intra-EU supplies of goods and services stay at or below €50,000 in the current and each of the previous four quarters; otherwise file monthly. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly recapitulative statement of intra-EU transactions for March 2027, for businesses above the €50,000 quarterly threshold: days 1–20 of the following month; July is filed together with August by 20 September and December by 30 January (RIVA art. 81). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

File and pay the IRPF withheld in Q1 2027 from employees and professionals (111) and on office/premises rent (115): days 1–20 of the following month, including 20 January for Q4. Companies with prior-year turnover above €6,010,121.04 file monthly instead. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-year turnover above €6,010,121.04 file and pay the IRPF withheld in March 2027 on salaries, professional fees (111) and rent (115) by the 20th of the following month. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Autónomos pay the IRPF instalment for Q1 2027: 130 under direct assessment (estimación directa), 131 under the module system (estimación objetiva). Days 1–20 of April, July and October and 1–30 January for Q4 (RIRPF art. 109). Professionals with at least 70% of income already subject to withholding are exempt. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

First of three CIT instalments for the current financial year, paid 1–20 April, October and December (LIS art. 40). Due when the last CIT return showed tax payable; companies with turnover above €6m must use the taxable-base method. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly filers (large companies, REDEME and VAT groups, all of which keep their VAT books through SII) file and pay March 2027 VAT within the first 30 days of the following month, or by the last day of February for January (RIVA art. 71.4). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Employers settle the March 2027 contributions through the Sistema RED / Liquidación Directa and pay them within the following month (RGRSS art. 56). Self-employed (RETA) contributions are charged by direct debit within the month they relate to. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly recapitulative statement of intra-EU transactions for April 2027, for businesses above the €50,000 quarterly threshold: days 1–20 of the following month; July is filed together with August by 20 September and December by 30 January (RIVA art. 81). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-year turnover above €6,010,121.04 file and pay the IRPF withheld in April 2027 on salaries, professional fees (111) and rent (115) by the 20th of the following month. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly filers (large companies, REDEME and VAT groups, all of which keep their VAT books through SII) file and pay April 2027 VAT within the first 30 days of the following month, or by the last day of February for January (RIVA art. 71.4). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Employers settle the April 2027 contributions through the Sistema RED / Liquidación Directa and pay them within the following month (RGRSS art. 56). Self-employed (RETA) contributions are charged by direct debit within the month they relate to. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly recapitulative statement of intra-EU transactions for May 2027, for businesses above the €50,000 quarterly threshold: days 1–20 of the following month; July is filed together with August by 20 September and December by 30 January (RIVA art. 81). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-year turnover above €6,010,121.04 file and pay the IRPF withheld in May 2027 on salaries, professional fees (111) and rent (115) by the 20th of the following month. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Last day to file the 2026 IRPF return (and wealth tax, Modelo 714) when the amount payable is paid by direct debit. The campaign opens online in early April. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly filers (large companies, REDEME and VAT groups, all of which keep their VAT books through SII) file and pay May 2027 VAT within the first 30 days of the following month, or by the last day of February for January (RIVA art. 71.4). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Employers settle the May 2027 contributions through the Sistema RED / Liquidación Directa and pay them within the following month (RGRSS art. 56). Self-employed (RETA) contributions are charged by direct debit within the month they relate to. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Final day to file the 2026 IRPF return (and wealth tax, Modelo 714) that is refundable, nil, or payable without direct debit. The amount due can be split 60% now and 40% by 5 November. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

File and pay the VAT self-assessment for Q2 2027: days 1–20 of the month after the quarter, or 1–30 January for Q4 (RIVA art. 71.4). Quarterly filing is the default; businesses with prior-year turnover above €6,010,121.04, in the monthly refund register (REDEME) or in a VAT group file monthly instead. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions for Q2 2027: days 1–20 of the following month, Q4 by 30 January (RIVA art. 81). Quarterly filing is allowed only while intra-EU supplies of goods and services stay at or below €50,000 in the current and each of the previous four quarters; otherwise file monthly. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly recapitulative statement of intra-EU transactions for June 2027, for businesses above the €50,000 quarterly threshold: days 1–20 of the following month; July is filed together with August by 20 September and December by 30 January (RIVA art. 81). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

File and pay the IRPF withheld in Q2 2027 from employees and professionals (111) and on office/premises rent (115): days 1–20 of the following month, including 20 January for Q4. Companies with prior-year turnover above €6,010,121.04 file monthly instead. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-year turnover above €6,010,121.04 file and pay the IRPF withheld in June 2027 on salaries, professional fees (111) and rent (115) by the 20th of the following month. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Autónomos pay the IRPF instalment for Q2 2027: 130 under direct assessment (estimación directa), 131 under the module system (estimación objetiva). Days 1–20 of April, July and October and 1–30 January for Q4 (RIRPF art. 109). Professionals with at least 70% of income already subject to withholding are exempt. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

File and pay corporate income tax for a financial year ending 31 December 2026: within the 25 calendar days after the six months following year-end (LIS art. 124). Other year-ends follow the same rule. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly filers (large companies, REDEME and VAT groups, all of which keep their VAT books through SII) file and pay June 2027 VAT within the first 30 days of the following month, or by the last day of February for January (RIVA art. 71.4). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Employers settle the June 2027 contributions through the Sistema RED / Liquidación Directa and pay them within the following month (RGRSS art. 56). Self-employed (RETA) contributions are charged by direct debit within the month they relate to. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-year turnover above €6,010,121.04 file and pay the IRPF withheld in July 2027 on salaries, professional fees (111) and rent (115) by the 20th of the following month. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly filers (large companies, REDEME and VAT groups, all of which keep their VAT books through SII) file and pay July 2027 VAT within the first 30 days of the following month, or by the last day of February for January (RIVA art. 71.4). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Employers settle the July 2027 contributions through the Sistema RED / Liquidación Directa and pay them within the following month (RGRSS art. 56). Self-employed (RETA) contributions are charged by direct debit within the month they relate to. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly recapitulative statement of intra-EU transactions for July and August 2027, for businesses above the €50,000 quarterly threshold: days 1–20 of the following month; July is filed together with August by 20 September and December by 30 January (RIVA art. 81). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-year turnover above €6,010,121.04 file and pay the IRPF withheld in August 2027 on salaries, professional fees (111) and rent (115) by the 20th of the following month. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly filers (large companies, REDEME and VAT groups, all of which keep their VAT books through SII) file and pay August 2027 VAT within the first 30 days of the following month, or by the last day of February for January (RIVA art. 71.4). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Employers settle the August 2027 contributions through the Sistema RED / Liquidación Directa and pay them within the following month (RGRSS art. 56). Self-employed (RETA) contributions are charged by direct debit within the month they relate to. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

File and pay the VAT self-assessment for Q3 2027: days 1–20 of the month after the quarter, or 1–30 January for Q4 (RIVA art. 71.4). Quarterly filing is the default; businesses with prior-year turnover above €6,010,121.04, in the monthly refund register (REDEME) or in a VAT group file monthly instead. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions for Q3 2027: days 1–20 of the following month, Q4 by 30 January (RIVA art. 81). Quarterly filing is allowed only while intra-EU supplies of goods and services stay at or below €50,000 in the current and each of the previous four quarters; otherwise file monthly. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly recapitulative statement of intra-EU transactions for September 2027, for businesses above the €50,000 quarterly threshold: days 1–20 of the following month; July is filed together with August by 20 September and December by 30 January (RIVA art. 81). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

File and pay the IRPF withheld in Q3 2027 from employees and professionals (111) and on office/premises rent (115): days 1–20 of the following month, including 20 January for Q4. Companies with prior-year turnover above €6,010,121.04 file monthly instead. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-year turnover above €6,010,121.04 file and pay the IRPF withheld in September 2027 on salaries, professional fees (111) and rent (115) by the 20th of the following month. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Autónomos pay the IRPF instalment for Q3 2027: 130 under direct assessment (estimación directa), 131 under the module system (estimación objetiva). Days 1–20 of April, July and October and 1–30 January for Q4 (RIRPF art. 109). Professionals with at least 70% of income already subject to withholding are exempt. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Second of three CIT instalments for the current financial year, paid 1–20 April, October and December (LIS art. 40). Due when the last CIT return showed tax payable; companies with turnover above €6m must use the taxable-base method. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Employers settle the September 2027 contributions through the Sistema RED / Liquidación Directa and pay them within the following month (RGRSS art. 56). Self-employed (RETA) contributions are charged by direct debit within the month they relate to. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly filers (large companies, REDEME and VAT groups, all of which keep their VAT books through SII) file and pay September 2027 VAT within the first 30 days of the following month, or by the last day of February for January (RIVA art. 71.4). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Payment of the remaining 40% of the 2026 IRPF liability for taxpayers who chose to split the payment when filing. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly recapitulative statement of intra-EU transactions for October 2027, for businesses above the €50,000 quarterly threshold: days 1–20 of the following month; July is filed together with August by 20 September and December by 30 January (RIVA art. 81). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-year turnover above €6,010,121.04 file and pay the IRPF withheld in October 2027 on salaries, professional fees (111) and rent (115) by the 20th of the following month. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly filers (large companies, REDEME and VAT groups, all of which keep their VAT books through SII) file and pay October 2027 VAT within the first 30 days of the following month, or by the last day of February for January (RIVA art. 71.4). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Employers settle the October 2027 contributions through the Sistema RED / Liquidación Directa and pay them within the following month (RGRSS art. 56). Self-employed (RETA) contributions are charged by direct debit within the month they relate to. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly recapitulative statement of intra-EU transactions for November 2027, for businesses above the €50,000 quarterly threshold: days 1–20 of the following month; July is filed together with August by 20 September and December by 30 January (RIVA art. 81). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-year turnover above €6,010,121.04 file and pay the IRPF withheld in November 2027 on salaries, professional fees (111) and rent (115) by the 20th of the following month. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Third of three CIT instalments for the current financial year, paid 1–20 April, October and December (LIS art. 40). Due when the last CIT return showed tax payable; companies with turnover above €6m must use the taxable-base method. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly filers (large companies, REDEME and VAT groups, all of which keep their VAT books through SII) file and pay November 2027 VAT within the first 30 days of the following month, or by the last day of February for January (RIVA art. 71.4). The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.

Employers settle the November 2027 contributions through the Sistema RED / Liquidación Directa and pay them within the following month (RGRSS art. 56). Self-employed (RETA) contributions are charged by direct debit within the month they relate to. The AEAT has not yet published its 2027 calendar; this date follows the statutory rule.