🇪🇸EU Tax Calendar

Spain Tax Calendar 2026–2027

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.

SpanishEuro (EUR)January 1 – December 31
43%of year
14Deadlines
6Passed
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

Current
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

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

When is the VAT return due in this country?
VAT return deadlines vary by filing frequency. Monthly filers typically need to submit by the 15th-25th of the following month. Quarterly filers submit by the end of the month following the quarter. Always check with the local tax authority for specific deadlines.
When is the corporate income tax return due?
Corporate income tax returns are generally due within 5-9 months after the end of the financial year. Most countries follow the calendar year, with returns due between March and September of the following year. Extensions are often available.
What happens if I miss a tax deadline?
Late filing penalties vary by country and tax type. Common penalties include fixed fines, percentage-based penalties on tax due, and daily interest accrual. Penalties often increase the longer the delay.
Are VAT rules harmonised across the EU?
Yes, the EU VAT Directive provides a common framework. However, each member state has some flexibility in setting rates, thresholds, and specific deadlines. Cross-border transactions within the EU follow special rules including reverse charge mechanisms.
Do I need to register for VAT in multiple EU countries?
If you sell goods or services to customers in other EU countries, you may need to register for VAT in each country or use the One-Stop Shop (OSS) scheme to declare VAT centrally. The threshold for distance selling varies by country.

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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.

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