🇪🇸EU Tax Calendar

Spain Tax Calendar 2026

Every Agencia Estatal de Administración Tributaria (AEAT) tax deadline explained in plain English — VAT, corporate tax, personal income tax, social security, and more. Covers key filing and payment dates required by the EU VAT Directive and national tax laws.

Next Spain deadline

Sep 20, 2026 · in 11 days

VAT Return — Monthly August Due

Monthly VAT return (Modelo 303) for August 2026 due.

Add these dates to your calendar (.ics)
SpanishEuro (EUR)January 1 – December 31
Jan '26Feb '26Mar '26Apr '26May '26Jun '26Jul '26Aug '26Sep '26Oct '26Nov '26Dec '26

January2026

Jan20

VAT Return — Q4 2025 Due

Quarterly VAT return (Modelo 303) for Q4 2025 due for businesses on quarterly filing.

303VAT
Jan30

Personal Income Tax — Q4 2025 Withholding Due

Q4 2025 withholding tax (Modelo 111) payment due.

111PAYE & Payroll

February2026

Feb20

VAT Return — Monthly January Due

Monthly VAT return (Modelo 303) for January 2026 due for large enterprises.

303VAT

March2026

Mar20

VAT Return — Monthly February Due

Monthly VAT return (Modelo 303) for February 2026 due for large enterprises.

303VAT

April2026

Apr20

VAT Return — Q1 2026 Due

Q1 2026 VAT return (Modelo 303) for quarterly filers.

303VAT

May2026

May20

VAT Return — Monthly April Due

Monthly VAT return (Modelo 303) for April 2026 due.

303VAT

June2026

Jun20

VAT Return — Monthly May Due

Monthly VAT return (Modelo 303) for May 2026 due.

303VAT

July2026

Jul1

Personal Income Tax Return — Filing Deadline

Deadline for filing personal income tax return (IRPF / Renta) for the previous year. Online filing available from April.

RentaPersonal Income Tax
Jul20

VAT Return — Q2 2026 Due

Q2 2026 VAT return (Modelo 303) for quarterly filers.

303VAT

August2026

Aug20

VAT Return — Monthly July Due

Monthly VAT return (Modelo 303) for July 2026 due.

303VAT

September2026

Current
Sep20

VAT Return — Monthly August Due

Monthly VAT return (Modelo 303) for August 2026 due.

303VAT

October2026

Oct20

VAT Return — Q3 2026 Due

Q3 2026 VAT return (Modelo 303) for quarterly filers.

303VAT

November2026

Nov20

VAT Return — Monthly October Due

Monthly VAT return (Modelo 303) for October 2026 due.

303VAT

December2026

Dec20

VAT Return — Monthly November Due

Monthly VAT return (Modelo 303) for November 2026 due.

303VAT

Key Tax Categories

Browse the main tax categories for Spain. Each category includes key forms and filing requirements.

VATVAT Return
CITCorporate Income Tax
PITPersonal Income Tax
SSSocial Security
WHTWithholding Tax
CTCapital Taxes

Frequently Asked Questions

How often is VAT filed in Spain?
This calendar shows a monthly VAT filing — 12 of them across the 2026 calendar. Each one falls on the 20th of the month. Filing frequency depends on the turnover band and the scheme a business is registered under, so a smaller business may report less often than the monthly cycle listed here. Confirm your own frequency with Agencia Estatal de Administración Tributaria (AEAT).
When is the personal income tax return due in Spain?
Jan 30, 2026 (Personal Income Tax — Q4 2025 Withholding Due) and Jul 1, 2026 (Personal Income Tax Return — Filing Deadline). Extensions and agent-filed deadlines can differ; the dates above are the ones shown on this calendar.
How often are payroll and social security contributions paid in Spain?
The calendar lists 1 paye & payroll deadline for the 2026 period — see the months listed below. Employer obligations depend on headcount and payroll size.
What does this Spain tax calendar cover?
14 filing and payment deadlines for 2026, grouped by month: vat, paye & payroll and personal income tax. Each entry names the form where one applies and flags public holidays that fall near a deadline. The authority behind these dates is Agencia Estatal de Administración Tributaria (AEAT).
Is this calendar official Agencia Estatal de Administración Tributaria (AEAT) guidance?
No. It is a plain-English summary built to help you plan, and it is not tax advice. Dates can change, and your own obligations depend on your registration, turnover and scheme. Always confirm against Agencia Estatal de Administración Tributaria (AEAT) before you rely on a date, and speak to a qualified adviser about your own situation.
Do EU-wide VAT rules change these Spain dates?
The EU VAT Directive sets a common framework, but each member state keeps its own filing calendar, thresholds and rates — which is why Spain has its own page here rather than a shared EU one. If you sell across borders, the One-Stop Shop lets you declare VAT centrally instead of registering in each country.

What Spain files, and how often

14 deadlines in the 2026 calendar, by tax type.

  • VATMonthly · 12 dates · always the 20th
  • PAYE & PayrollOnce a year · 1 date
  • Personal Income TaxOnce a year · 1 date

Counted from the dates listed on this page. Your own filing frequency depends on turnover, registration and scheme — confirm it with Agencia Estatal de Administración Tributaria (AEAT).

Terms used on this page

Plain-English definitions, in case a word on a deadline is doing more work than it looks like.

Paperwork these dates tend to involve

Free tools that work for Spain filings.

Invoice generator

Build an invoice with the tax lines filled in.

Receipt generator

Issue a receipt once a payment clears.

Quote generator

Quote a job before the work starts.

Pro forma invoice

For cross-border sales before VAT is due.

Need help with Spain tax forms?

Open any tax form in the AI Editor for step-by-step field guidance, auto-fill suggestions, and error detection before you submit.

Open AI Editor

This tax calendar is provided as a reference guide. Deadlines may change due to legislative changes or Agencia Estatal de Administración Tributaria (AEAT) announcements. Always verify with the {authority} website or a qualified tax professional. Agencia Estatal de Administración Tributaria (AEAT) website.

Before you file or pay

How to verify a Spain tax deadline

1. Match the obligation. Check the tax type, period, registration and filing method. A VAT, payroll or income-tax date may not apply to every taxpayer.
2. Check the live notice. Public holidays, agent arrangements, extensions and account-specific instructions can change the operational due date.
3. Keep proof. Save the submission receipt and payment confirmation. Filing and paying can be separate actions with separate cut-off times.

Why this matters: missed dates can lead to late filing charges, interest, loss of a relief or an avoidable compliance review. This page is a planning aid, not a legal determination. It was last content-reviewed on 2026-08-14; verify the live rule with Agencia Estatal de Administración Tributaria (AEAT) before acting.

Check the official Agencia Estatal de Administración Tributaria (AEAT) guidance

Understand the agreement before you sign it.

Review risky clauses in plain English, fix the document, and keep it moving toward signature.

Review a contract free →