Spanish tax deadlines: Complete calendar for residents and expats

Spanish tax deadlines

Understanding the current Spanish tax deadlines is essential for residents, expats, freelancers, and businesses operating in Spain.

The Spanish tax system follows a structured annual calendar set by the Agencia Tributaria (AEAT), and missing key filing dates can result in penalties, interest charges, or compliance issues.

This guide provides a complete overview of the current tax calendar, including major filing obligations such as Modelo 100, Modelo 303, and Modelo 390, along with practical insights based on official government guidance.

Why the Spanish tax calendar matters

Spain operates on a strict self-assessment system.

Taxpayers are responsible for declaring income, VAT, and other obligations within set deadlines.

“Taxpayers must comply with filing deadlines established in the tax calendar, as failure to do so may result in surcharges, penalties, or interest.”

— Agencia Tributaria (AEAT)

This makes staying organised with the Spanish tax deadlines not just useful, but necessary.

Overview of key tax models in Spain

Before diving into the calendar, it helps to understand the main tax forms used in Spain:

• Modelo 100 – personal income tax (IRPF)
• Modelo 303 – quarterly VAT return
• Modelo 390 – annual VAT summary
• Modelo 130 / 131 – quarterly income tax payments for the self-employed
• Modelo 720 – foreign asset declaration

These filings apply differently depending on whether someone is a resident, non-resident, freelancer, company director, or business owner.

If tax residence is still unclear, it is worth reviewing the rules around residency in Spain, since residency status shapes nearly every tax obligation.

Spanish tax deadlines: Month-by-month calendar

January 2026

January is one of the busiest months in the Spanish tax deadlines calendar because it closes out many obligations from the previous tax year.

Key deadlines:

• 20 January 2026
  • Modelo 111 – withholdings on salaries and professional payments
  • Modelo 115 – withholdings on urban lease payments
  • Modelo 303 – fourth quarter VAT return for 2025
  • Modelo 130 / 131 – fourth quarter advance payments
• 30 January 2026
  • Modelo 390 – annual VAT summary for 2025

“Modelo 390 is the annual summary return of VAT.”

— Agencia Tributaria 

For freelancers and companies, this is also the right time to review whether wider business obligations may apply, especially where operations overlap with issues covered in Spain corporate tax.

February 2026

February is typically lighter in terms of major periodic filings, but it is still an important compliance month.

Businesses usually use this period to reconcile year-end books, review invoices, and prepare supporting documentation for the income tax campaign and annual accounts.

For international taxpayers, this is often when cross-border reporting questions begin to emerge, especially where income, pensions, or investments are spread across two countries.

March 2026

March is mainly a preparation month.

Taxpayers should review payroll records, deductible expenses, rental income, investment gains, and foreign income sources ahead of the personal income tax campaign.

This is especially relevant for expats and dual-residence cases.

Individuals with overseas earnings may need to understand the interaction between Spanish domestic rules and tax treaties, including topics explained in US and Spanish tax implications or UK-Spain double taxation.

April 2026

April usually marks the start of the annual personal income tax filing season and one of the most important points in the Spanish tax deadlines calendar.

Key deadlines:

• From early April 2026
  • Opening of the online filing period for Modelo 100
• 20 April 2026
  • Modelo 303 – first quarter VAT return
  • Modelo 130 / 131 – first quarter advance payments

People who have recently moved to Spain, obtained a visa, or regularised their status should use this period to check whether their tax obligations started when they expected.

That can be particularly relevant in cases involving a Spanish non-lucrative visa, a digital nomad visa in Spain, or the extraordinary regularisation of foreigners in Spain.

May 2026

May is generally a continuation of the income tax filing season.

Taxpayers can continue filing Modelo 100 online, while advisers often use this month to finalise more complex returns involving foreign income, pension structures, property, or investment portfolios.

Those with property interests should also be aware that tax compliance does not end with the annual return.

Depending on the region and the type of asset, other liabilities may arise, including rules discussed in Spain regional property taxes and buying property in Spain.

June 2026

June is one of the most important months in the Spanish tax deadlines cycle because it contains the closing stages of the personal income tax campaign.

Key deadlines:

• 25 June 2026
  • Deadline for returns with direct debit payment
• 30 June 2026
  • Final deadline to submit Modelo 100

This deadline matters for employees, pensioners, landlords, freelancers, and expats alike.

UK nationals with rental income, pensions, or investment returns from abroad should make sure they correctly declare UK income in Spain, as foreign-source income is a frequent trigger for errors.

July 2026

July reopens the quarterly tax cycle after the close of the income tax campaign.

Key deadlines:

• 20 July 2026
  • Modelo 303 – second quarter VAT return
  • Modelo 130 / 131 – second quarter advance payments

This is also a practical time to assess whether any tax planning measures could reduce exposure before year-end.

Individuals considering lawful tax optimisation may find it useful to read about how to reduce your tax burden in Spain.

August 2026

August is generally quieter, but tax compliance does not stop.

Bookkeeping, invoice control, payroll records, and VAT support documents should remain up to date.

Companies operating in Spain over the summer should not assume that holiday periods suspend administrative responsibilities.

September 2026

September is another preparation month, especially for self-employed professionals and SMEs.

It is a useful point for reviewing year-to-date turnover, deductible expenses, and potential VAT adjustments before the third-quarter filing deadline.

October 2026

October is another major compliance checkpoint in the Spanish tax deadlines calendar.

Key deadlines:

• 20 October 2026
  • Modelo 303 – third quarter VAT return
  • Modelo 130 / 131 – third quarter advance payments

This is often the point where late bookkeeping begins to create real risk.

Businesses with staff, branch operations, or cross-border structures should ensure their tax and employment compliance is aligned, especially where relocation or HR issues overlap with tax planning, such as in relocating UK employees to Spain.

November 2026

November is one of the best months for year-end planning.

Taxpayers should assess deductions, losses, capital gains, pension contributions, and any restructuring they may want to complete before 31 December.

For higher-net-worth individuals, this is also a good time to assess whether Spanish wealth tax rules may apply.

That is especially important for international families and investors with real estate, shareholdings, or foreign assets, as explored in Spanish wealth tax.

December 2026

December is the last opportunity to take action before the tax year closes.

Any lawful planning intended to affect the 2026 tax year must generally be completed before 31 December.

For internationally mobile taxpayers, December can be a crucial month for analysing residency shifts, asset sales, and relocation timing.

Anyone planning to leave Spain permanently should also understand the possible consequences of Spain exit tax.

Case study: Freelancer who missed quarterly VAT filings

A self-employed consultant living in Spain and invoicing international clients failed to submit Modelo 303 for two consecutive quarters.

The VAT due was eventually regularised, but because the returns were filed late, surcharges applied.

According to the Spanish tax authorities, late self-assessments filed without prior request can trigger surcharges that increase depending on how late the return is submitted.

This kind of case is common among remote workers and expats who assume that foreign clients or foreign bank accounts remove the obligation to comply locally.

In reality, tax residence in Spain often brings broad reporting duties, particularly for people working under international arrangements such as the Spain digital nomad visa for W-2 employees.

Modelo 100, Modelo 303, and Modelo 390 explained

Modelo 100

Modelo 100 is the annual personal income tax return in Spain. It generally includes employment income, professional income, rental income, savings income, capital gains, and certain forms of foreign income.

For many expats, this is the most important annual filing because it brings together worldwide income where Spanish tax residence exists. That can include overseas employment, pensions, dividends, or rental income.

Modelo 303

Modelo 303 is the standard quarterly VAT return. It records output VAT charged to clients and input VAT paid on deductible business expenses. It is usually filed four times a year and can create either a payment obligation or a credit balance, depending on the taxpayer’s activity.

Modelo 390

Modelo 390 is the annual VAT summary return. It consolidates the year’s VAT activity and helps the tax authorities cross-check the information declared in the quarterly returns.

Although Modelo 390 is often seen as a summary form, inaccuracies can still attract attention if the annual totals do not match the quarterly filings.

Other compliance obligations to keep in mind

Modelo 720

Taxpayers who hold certain categories of foreign assets above reporting thresholds may need to file Modelo 720.

This can include overseas bank accounts, securities, insurance products, or real estate.

Although enforcement around penalties has changed following EU scrutiny, the reporting duty itself remains a serious compliance issue for many residents in Spain.

Wealth tax and exit tax

The Spanish tax deadlines discussion should not be limited to routine annual and quarterly forms.

High-net-worth individuals, founders, and mobile professionals may also need to assess wealth tax exposure and departure taxes.

These issues are often overlooked until late in the year, when planning options are more limited.

Final thoughts

The current Spanish tax deadlines calendar is one of the most practical tools for residents, expats, freelancers, and companies operating in Spain.

Knowing when to file Modelo 100, Modelo 303, and Modelo 390 is the foundation of proper tax compliance, but it is only part of the picture.

From VAT returns and annual income tax filings to foreign asset reporting, wealth tax exposure, and cross-border income issues, the Spanish system rewards early planning and penalises delay.

Staying ahead of Spanish tax deadlines is therefore one of the simplest ways to reduce risk, avoid penalties, and manage your tax position more effectively in Spain.