The tax calendar is the central tool for any company or sole trader operating in Spain. Knowing precisely which forms need to be filed, when and with which authority is not merely a compliance matter: it is the foundation on which effective tax planning is built and on which the surcharges, default interest and penalties that arise from late filing are avoided.
This article provides the complete 2026 tax calendar, month by month, with the applicable forms, exact deadlines and notable developments for this tax year. It is oriented towards both commercial companies and sole traders under the direct assessment method (normal and simplified) or the objective assessment method (módulos) who operate under the general VAT regime.
A preliminary note on deadlines: when the deadline falls on a Saturday, Sunday or national public holiday, the deadline automatically extends to the next working day. In 2026, it is also worth verifying regional and local public holidays for each registered tax address, as some Autonomous Communities have their own holidays that affect AEAT offices.
January 2026: Q4 close and annual information returns
January is the most intensive month of the tax calendar. It combines the fourth quarter close and the most important annual information return deadlines.
20 January 2026
Filing and payment deadline for the following Q4 2025 forms:
- Form 111 — Withholding and payments on account of income tax on employment income, business income and prizes. All entities and sole traders who have withheld tax on employees or professionals during Q4 2025 must file this form.
- Form 115 — Withholding and payments on account of income tax on income from the rental or sub-rental of urban property. Applies to tenants that are legal persons, sole traders or professionals.
- Form 303 — Quarterly VAT self-assessment. Taxpayers not included in the Immediate Supply of Information system (SII) report VAT charged and deductible for Q4 here.
- Form 349 — Recapitulative statement of intra-Community transactions for Q4, or December 2025 for monthly filers.
30 January 2026
- Form 390 — Annual VAT summary for 2025. This information return consolidates all VAT transactions during the year. It is not a self-assessment but supplements and consolidates the quarterly Form 303 returns. Taxpayers within the SII system are exempt from Form 390 but must still file the last period Form 303.
31 January 2026
- Form 190 — Annual summary of withholding and payments on account of income tax on employment income, business income and prizes. This consolidates the quarterly Form 111 returns for 2025 and is cross-referenced against recipients’ personal income tax returns.
- Form 180 — Annual summary of withholding on property rental income. Consolidates Form 115 returns filed during 2025.
- Form 347 — Annual statement of transactions with third parties. Must be filed by sole traders, companies and entities that in 2025 carried out transactions with the same customer or supplier totalling more than €3,005.06. Intra-Community transactions declared in Form 349 and transactions subject to withholding already reported in Form 190 or 180 are excluded. Taxpayers within the SII system are exempt from Form 347.
February 2026: foreign assets declaration and crypto
1 February to 31 March 2026
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Form 720 — Information return on assets and rights held abroad. Must be filed by resident individuals and legal persons who hold foreign bank accounts, securities and rights traded on foreign organised markets, and real estate or rights over real estate located outside Spain, when the total value in any category exceeds €50,000. The AEAT revised the penalty regime following the February 2022 CJEU ruling, but the obligation to declare remains fully in force.
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Form 721 — Information return on virtual currencies held abroad. The crypto counterpart of Form 720 for digital assets held on exchanges or wallets outside Spain. The declaration threshold is equally €50,000 in total virtual currencies. The filing window is 1 January to 31 March of the year following the relevant tax year.
Both Form 720 and Form 721 are purely informational: they do not generate any tax payment. However, inconsistencies between these declarations and the capital gains or income reported in income tax or Corporate Income Tax are one of the AEAT’s most active verification vectors.
March 2026: corporate accounts year-end
March has no major tax deadlines per se, but it is when the most significant commercial obligation of the year materialises for limited companies.
31 March 2026
The Commercial Code (Article 253) and the Capital Companies Act (Article 272) require the board of directors to prepare the annual accounts for the 2025 financial year within three months of the year-end. For companies with a calendar financial year, the deadline is 31 March 2026.
The annual accounts comprise: balance sheet, profit and loss account, statement of changes in equity, cash flow statement (mandatory for companies unable to file abbreviated accounts) and notes. Companies required to have their accounts audited must have appointed the auditor and have the audit report ready before the shareholder meeting is convened.
April 2026: Q1 returns and start of Income Tax campaign
20 April 2026
Filing deadline for Q1 2026 (January to March) forms:
- Form 111 — Q1 withholding on employment income and business income
- Form 115 — Q1 withholding on property rentals
- Form 130 — Q1 income tax instalment for sole traders under direct assessment (normal or simplified). The amount is 20% of the positive net income for the quarter, less prior instalments
- Form 131 — Q1 income tax instalment for sole traders under objective assessment (módulos)
- Form 303 — Q1 VAT self-assessment
- Form 349 — Q1 intra-Community transactions statement
- Form 202 — Corporate Income Tax instalment payment. Companies that generated a positive result in 2024 file this form in April
Income Tax campaign 2025: start
The AEAT typically opens the income tax return season (Renta 2025) in the first fortnight of April:
- First fortnight of April: Online filing and draft return consultation open via Renta WEB
- Early May: Telephone assistance appointments (Plan Le Llamamos) open
- Second half of May: In-person office appointments open
Taxpayers with a balance due who wish to direct-debit payment must file before 25 June 2026 for the charge to be processed on 30 June.
May and June 2026: income tax campaign and half-year close
25 June 2026
Filing deadline for the 2025 income tax return (Form 100) with a balance due and direct-debit payment. This is the most common deadline for employed workers with straightforward income.
30 June 2026
- Form 100 — Final deadline for the 2025 income tax return with any result: balance due without direct debit, refund due, or nil. Close of the Renta 2025 campaign.
- Approval of 2025 annual accounts — The general shareholders’ meeting must be held within the first six months of the financial year (Article 164 LSC), setting the maximum deadline at 30 June 2026. Directors can face liability for failure to comply.
July 2026: Corporate Income Tax and Q2 returns
20 July 2026
Filing deadline for Q2 2026 (April to June) forms:
- Forms 111, 115, 130, 131, 303, 349 — as Q1 but for the second quarter
- Form 202 — Second CIT instalment payment for large companies with annual turnover exceeding €6 million
25 July 2026
- Form 200 — Corporate Income Tax return for the 2025 financial year. The most important summer deadline. All CIT taxpayers must file, regardless of result — the form is mandatory even with a zero or negative taxable base. The 25-day deadline runs from the date six months after the year-end (Article 124 LIS).
31 July 2026
- Filing of 2025 annual accounts at the Companies Registry — Maximum deadline for filing approved 2025 accounts with the audit report (if applicable) and profit appropriation proposal. Non-compliance results in the closure of the company’s registry page and sanctions from the ICAC of between €1,200 and €60,000.
October 2026: Q3 returns
20 October 2026
Filing deadline for Q3 2026 (July to September) forms:
- Forms 111, 115, 130, 131, 303, 349 — as prior quarters but for Q3
- Form 202 — Third CIT instalment for large companies with turnover above €6 million
November 2026: related-party transactions
30 November 2026
- Form 232 — Information return on related-party transactions and transactions involving non-cooperative jurisdictions. Must be filed by entities that in 2025 carried out transactions with related parties (corporate groups, shareholders with significant stakes, directors or family members) exceeding the thresholds of Article 18 LIS. The general threshold is total transactions of the same type with the same related party exceeding €250,000 in the period.
December 2026: year-end planning and ZEC deadline
20 December 2026
- Form 202 — Second CIT instalment for large companies under the Article 40.3 LIS (base method) system.
31 December 2026: ZEC registration deadline
The Special Canary Islands Zone (ZEC) allows registered entities to pay Corporate Income Tax at a reduced rate of 4% on income from activities carried out materially in the Canary Islands, subject to quantitative limits depending on the number of employees. The registration deadline is 31 December 2026. After this date, it will not be possible to join the ZEC regime until a new enabling provision is enacted.
Year-end tax planning actions before 31 December
- Materialise investments with CIT deductions (R&D&i, renewable energy, cinematography, training)
- Allocate the capitalisation reserve
- Allocate the equalisation reserve for eligible SMEs
- Review impairment provisions (financial assets, doubtful debts, inventories)
- Analyse the timing of income and expense recognition within what accounting and tax rules permit
- Verify compliance with the dividend and capital gain exemption requirements for significant holdings (Article 21 LIS: minimum 5% stake or acquisition cost above €20 million, held for at least one year)
Summary table: 2026 tax calendar by month
| Date | Form | Description |
|---|---|---|
| 20 January | 111 | Withholding on employment/professional income Q4 2025 |
| 20 January | 115 | Withholding on property rentals Q4 2025 |
| 20 January | 303 | Quarterly VAT Q4 2025 |
| 20 January | 349 | Intra-Community transactions Q4 2025 |
| 30 January | 390 | Annual VAT summary 2025 |
| 31 January | 180 | Annual rental withholding summary 2025 |
| 31 January | 190 | Annual employment/professional withholding summary 2025 |
| 31 January | 347 | Transactions with third parties 2025 (>€3,005) |
| 1 Feb–31 Mar | 720 | Foreign assets 2025 |
| 1 Feb–31 Mar | 721 | Foreign crypto assets 2025 |
| 31 March | — | Preparation of 2025 annual accounts (company law deadline) |
| 20 April | 111, 115, 130, 131, 202, 303, 349 | Q1 2026 quarterly returns |
| 25 June | 100 | Income tax 2025 — balance due with direct debit |
| 30 June | 100 | Income tax 2025 — final close (all results) |
| 30 June | — | 2025 annual accounts approval at shareholders’ meeting |
| 20 July | 111, 115, 130, 131, 202, 303, 349 | Q2 2026 quarterly returns |
| 25 July | 200 | Corporate Income Tax 2025 |
| 31 July | — | Filing 2025 annual accounts at Companies Registry |
| 20 October | 111, 115, 130, 131, 202, 303, 349 | Q3 2026 quarterly returns |
| 30 November | 232 | Related-party transactions 2025 |
| 20 December | 202 | CIT instalment — large companies, 2nd payment |
| 31 December | — | ZEC registration deadline + year-end tax planning actions |
Consequences of non-compliance
Filing a return late without a prior AEAT requirement attracts surcharges under Article 27 of the General Tax Act: 1% per complete month of delay (up to 12 months), and 15% plus default interest after twelve months. If the late filing is accompanied by payment, no penalty applies — only the surcharge — but if there is concealment or incorrect data, the infringement is classified as serious or very serious with penalties of 50% to 150% of the unpaid tax.
The AEAT’s right to verify and assess expires four years from the day after the end of the voluntary filing deadline. Prescription-interrupting acts (notification of a verification procedure, appeals, acknowledgement of debt) restart the clock. For formal obligations — information returns with no tax due — the infringement prescription period is equally four years.
How BMC can help
Managing the tax calendar requires systematic monitoring of deadlines, an up-to-date interpretation of the regulations and the ability to anticipate the tax consequences of business decisions before deadlines arrive. BMC’s tax compliance and filing teams support companies and sole traders in the comprehensive management of their tax obligations: from the preparation and filing of all periodic and information returns to year-end planning and transfer pricing documentation.
