Tax calendar
The main deadlines of the year
Standard deadlines for the self-employed, companies whose financial year matches the calendar year, and individuals.
Important: deadlines falling on a non-working day (Saturday, Sunday or public holiday) are moved to the next working day.
January
By the 20th
Q4 withholdings: forms 111, 115 and 123
By the 30th
Q4 VAT (303) and annual VAT summary (390). Income tax instalment payment (130/131) and intra-EU transactions (349)
By the 31st
Annual withholding summaries: forms 190, 180 and 193
February and March
Throughout February
Annual statement of transactions with third parties (347)
By 31 March
Preparation of the annual accounts by the board of directors
April
By the 20th
Q1 VAT (303), withholdings (111, 115, 123), income tax instalment (130/131) and 349. First corporate tax instalment payment (202)
By the 30th
Legalisation of statutory books at the Companies Register
Early April
Start of the personal income tax (100) and wealth tax (714) campaign
June
By the 30th
End of the personal income tax and wealth tax campaign. Approval of the annual accounts by the general meeting
July
By the 20th
Q2 VAT (303), withholdings (111, 115, 123), income tax instalment (130/131) and 349
By the 25th
Corporate income tax (200)
Within one month of approval
Filing of the annual accounts with the Companies Register
October and December
By 20 October
Q3 VAT (303), withholdings (111, 115, 123), income tax instalment (130/131) and 349. Second corporate tax instalment payment (202)
By 20 December
Third corporate tax instalment payment (202)
Every month: Social Security contributions for the previous month, by the last day of the month.
Indicative calendar. With direct debit, the deadline ends a few days earlier. The exact dates for each year are published in the Spanish Tax Agency’s official calendar.
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