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Updated · AEAT 2026

Spain Tax Calendar 2026

All AEAT, TGSS and Social Security tax deadlines with a real-time countdown.
Self-employed SS (RETA): direct debit charged on the last working day of each month

November 2026

M202Corporate tax instalment: 3rd payment

Friday, 20 November · Companies with turnover > €6M

30d

Recent past deadlines

M303Quarterly VAT return Q3 2026
20 Oct
M130Income tax instalment Q3 2026
20 Oct
M115Lease withholdings Q3 2026
20 Oct
M111Income tax withholdings (employment/professional) Q3 2026
20 Oct
M303Quarterly VAT return Q2 2026
20 Jul

Lexiel AI reminds you of tax deadlines and drafts appeals against tax penalties with verified BOE and LGT citations.

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Notice: Indicative deadlines for 2026. If the last day falls on a Saturday, Sunday or national holiday, the deadline is extended to the next working day (Art. 30.2 LGT). Some forms have different deadlines for direct debit. Always verify at the AEAT electronic office (sede.agenciatributaria.gob.es).

Quarterly forms (M303, M111, M115, M130) must be filed between the 1st and 20th of the month following the quarter. M100 (annual income tax) opens in April and closes 30 June. Sources: AEAT, TGSS.

Quick model reference

M100 (IRPF anual): Annual income tax return. Campaign April-June. Mandatory if income >EUR 22,000 (1 payer) or >EUR 15,000 (multiple payers).

M303 (IVA trimestral): VAT self-assessment. Q1 until Apr 20, Q2 until Jul 20, Q3 until Oct 20, Q4 until Jan 30.

M130 (IRPF fraccionado): Self-employed advance income tax (direct assessment). Same dates as M303. Base: cumulative profit x 20% minus previous payments.

M111/M115 (Retenciones): Withholding on employment income (M111) and commercial leases (M115). Monthly or quarterly filing.

M347 (Operaciones con terceros): Annual declaration. Operations >EUR 3,005.06 with the same client/supplier. Deadline: February of following year.

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Related resources

Personal Income Tax (IRPF)Personal and progressive tax on income earned by individuals resident in Spain. Split into general income (employment, economic activities, property) and savings income (dividends, capital gains, interest). Savings rates: 19% (up to €6,000), 21% (€6,001–50,000), 23% (€50,001–200,000), 27% (>€200,000). Annual return filed between April and June.Ley 35/2006 LIRPFVAT (Value Added Tax)Indirect tax on the consumption of goods and services at each stage of the value chain. Rates: standard 21%, reduced 10%, super-reduced 4%. Businesses act as collectors: they charge VAT to customers and deduct input tax on purchases. The difference is settled quarterly (form 303) or monthly (REDEME). Some services are exempt: healthcare, education, financial services.Ley 37/1992 LIVACorporate Income TaxTaxes the income of legal entities resident in Spain. General rate: 25%. SMEs and newly formed companies (first 2 years): 23%. Fiscally protected cooperatives: 20%. Tax base = accounting profit ± fiscal adjustments. The financial year usually coincides with the calendar year; the return is filed 25 days after the 6 months following the close.Ley 27/2014 LIS
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