Spain Tax filing deadlines
Spain Tax filing deadlines: 6 deadline rules held, cited to 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: Real Decreto 1624/1992, Reglamento del Impuesto sobre el Valor Añadido (texto consolidado). Last checked against the official source on 13 Oct 2026.
Official source: 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: Real Decreto… · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Spain for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 6 deadline rules |
|---|---|
| In force from | — |
| Official source | 6 rules, each cited to its own official source; series-level citation is the first VAT rule's: Real Decreto 1624/1992, Reglamento del Impuesto sobre el Valor Añadido (texto consolidado) — BOE |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://euroref.dev/v1/es/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/es/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/es/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | IVA modelo 303 — autoliquidación trimestral Sujetos pasivos con período de liquidación trimestral (regla general). | quarterly | 20th day of the following month (except periods ending in December: 30th day of the following month) | moves to the next business day | Real Decreto 1624/1992, Reglamento del Impuesto sobre el Valor… “presentarse durante los veinte primeros días naturales del mes siguiente al correspondiente período de liquidación trimestral” | 2026-10-13 |
| VAT / GST | IVA modelo 303 — autoliquidación mensual Período de liquidación mensual: grandes empresas (volumen de operaciones > 6.010.121,04 euros), inscritos en el REDEME, grupos de entidades, etc. | monthly | 30th day of the following month | moves to the next business day | Real Decreto 1624/1992, Reglamento del Impuesto sobre el Valor… “deberán presentarse durante los treinta primeros días naturales del mes siguiente al correspondiente período de liquidación mensual” | 2026-10-13 |
| PAYE / payroll withholding | Retenciones IRPF modelo 111 — trimestral Retenedores y obligados a ingresar a cuenta (regla general). | quarterly | 20th day of the following month | moves to the next business day | Real Decreto 439/2007, Reglamento del Impuesto sobre la Renta de las… “deberá presentar, en los primeros veinte días naturales de los meses de abril, julio, octubre y enero, declaración de las cantidades retenidas” | 2026-10-13 |
| PAYE / payroll withholding | Retenciones IRPF modelo 111 — mensual Retenedores que sean grandes empresas (RIVA art. 71.3, 1.º y 2.º) y Administraciones públicas con presupuesto superior a 6 millones de euros. | monthly | 20th day of the following month | moves to the next business day | Real Decreto 439/2007, Reglamento del Impuesto sobre la Renta de las… “se efectuará en los veinte primeros días naturales de cada mes, en relación con las cantidades retenidas y los ingresos a cuenta que correspondan por el mes…” | 2026-10-13 |
| Corporate income tax | Impuesto sobre Sociedades — declaración anual (modelo 200) Contribuyentes del IS cuyo período impositivo concluye el último día de un mes de 31 días (incluido el 31 de diciembre). | annual | last day of the 6th month after the period ends, plus 25 days | moves to the next business day | Ley 27/2014, del Impuesto sobre Sociedades (texto consolidado) — BOE “La declaración se presentará en el plazo de los 25 días naturales siguientes a los 6 meses posteriores a la conclusión del período impositivo” | 2026-10-13 |
| Corporate income tax | Impuesto sobre Sociedades — pagos fraccionados (modelo 202) Contribuyentes del IS obligados a pagos fraccionados. | semiannual | 20th day of months 4, 10, 12 of the tax year | moves to the next business day | Ley 27/2014, del Impuesto sobre Sociedades (texto consolidado) — BOE “En los primeros 20 días naturales de los meses de abril, octubre y diciembre, los contribuyentes deberán efectuar un pago fraccionado” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-20 | Impuesto sobre Sociedades — pagos fraccionados (modelo 202) (instalment 2 of 3) | 2026-01-01 – 2026-12-31 | — |
| 2026-10-20 | Retenciones IRPF modelo 111 — mensual | 2026-09-01 – 2026-09-30 | — |
| 2026-10-20 | Retenciones IRPF modelo 111 — trimestral | 2026-07-01 – 2026-09-30 | — |
| 2026-10-20 | IVA modelo 303 — autoliquidación trimestral | 2026-07-01 – 2026-09-30 | — |
| 2026-10-30 | IVA modelo 303 — autoliquidación mensual | 2026-09-01 – 2026-09-30 | — |
| 2026-11-20 | Retenciones IRPF modelo 111 — mensual | 2026-10-01 – 2026-10-31 | — |
| 2026-11-30 | IVA modelo 303 — autoliquidación mensual | 2026-10-01 – 2026-10-31 | — |
| 2026-12-21 | Impuesto sobre Sociedades — pagos fraccionados (modelo 202) (instalment 3 of 3) | 2026-01-01 – 2026-12-31 | 2026-12-20 2026-12-20 Sunday |
| 2026-12-21 | Retenciones IRPF modelo 111 — mensual | 2026-11-01 – 2026-11-30 | 2026-12-20 2026-12-20 Sunday |
| 2026-12-30 | IVA modelo 303 — autoliquidación mensual | 2026-11-01 – 2026-11-30 | — |
| 2027-01-20 | Retenciones IRPF modelo 111 — mensual | 2026-12-01 – 2026-12-31 | — |
| 2027-01-20 | Retenciones IRPF modelo 111 — trimestral | 2026-10-01 – 2026-12-31 | — |
| 2027-02-01 | IVA modelo 303 — autoliquidación mensual | 2026-12-01 – 2026-12-31 | 2027-01-30 2027-01-30 Saturday; 2027-01-31 Sunday |
| 2027-02-01 | IVA modelo 303 — autoliquidación trimestral | 2026-10-01 – 2026-12-31 | 2027-01-30 2027-01-30 Saturday; 2027-01-31 Sunday |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here.
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Other Spain series: Policy interest rate · Value added tax (IVA) · VAT registration threshold · Minimum wage (Salario Mínimo Interprofesional, SMI) · Public holidays · Consumer price index (IPC) · Corporate income tax (Impuesto sobre Sociedades) · Withholding tax rates · Personal income tax (IRPF) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (interés legal del dinero)
The same figure elsewhere: Sweden · Switzerland · Türkiye · United Kingdom · Czech Republic · all 18