We've written up a tax calendar to make sure you don't miss any tax deadlines throughout the year. We highlight the filing periods for companies and freelancers, as well as the main tax returns and corresponding tax payment deadlines.
Written by Sara Haiki
Accounting and tax specialist
are you up to date with your tax obligations?
taxes for companies and self-employed Individuals in Spain
The tax calendar sets out the dates for filing in Spain and their corresponding deadlines.
The fiscal year is made up of four quarters distributed as follows:
- First quarter (primer trimestre) (1T): From the 1st of January to the 31st of March.
- Second quarter (segundo trimestre) (2T): From the 1st of April to the 30th of June.
- Third quarter (tercer trimestre) (3T): From the 1st of July to the 30th of September.
- Fourth quarter (cuarto trimestre) (4T): From the 1st of October to the 31st of December.
It is essential to distinguish between the tax quarter and the period established for its filing. After the end of each quarter, there is a specific deadline for filing the corresponding tax return. Should the last day of the deadline fall on a Saturday, Sunday or public holiday, the deadline will be automatically extended to the next working day.
- First quarter (T1): From the 1st of April to the 20th of April.
- Second quarter (T2): From the 1st of July to the 20th of July.
- Third quarter (T3): From the 1st of October to the 20th of October.
- Fourth quarter (T4): From the 1st of January to the 20th of January of the following year. (VAT until the 30th of January of the following year).
WHich TAXES DO YOU HAVE TO FILE THROUGHOUT THE YEAR?
Throughout 2025 there are several taxes that have to be filed according to the deadlines established by tax regulations. Among the most relevant are VAT (IVA), Personal Income Tax (IRPF) and Corporation Tax (IS) payments on account, each of which requires the submission of the official form to the Tax Agency (Agencia Tributaria).
Below you'll find a detailed breakdown of the tax obligations for taxpayers on a quarterly basis. For those subject to monthly tax obligations, we take care of filing the corresponding forms, always within the legal deadline, from the 1st to the 20th of the following month.
JANUARY TAX Obligations
As the end of the first month of the year looms closer, it is essential to be aware of all tax obligations corresponding to January in order to avoid last minute setbacks. This month sees the filing of tax returns for the fourth quarter of the previous year, as well as annual tax summaries.
We take care of managing and coordinating all these submissions on time, ensuring that tax obligations are accurately and efficiently met.
Until the 20th of January
- Form 111: Quarterly tax return for Personal Income Tax (IRPF) applicable to staff and professionals providing services.
- Form 115: Quarterly tax return for rents of commercial premises or offices where the economic activity takes place.
- Form 123: Quarterly tax return for income from movable capital.
- Form 210: Non-Resident Income Tax (IRNR) for those without a permanent establishment. Standard tax return.
- Form 216: Non-Resident Income Tax (IRNR) applicable to income obtained without a permanent establishment. Taxes and deposits on account.
- Form 230: Self-assessment of taxes and deposits on account of the special tax on prizes from certain lotteries and bets, for both Personal Income Tax (IRPF), Non-Resident Income Tax (IRNR) and Corporation Tax.
- Form 592: Tax return - payment Special tax on non-reusable plastic containers. Self-assessment.
Until the 30th of January
- Form 303: Quarterly VAT return, which reflects the transactions subject to this tax.
- Form 349: Informative declaration of intra-community transactions detailing transactions carried out with other countries in the European Union.
- Form 130: Instalment payment of Personal Income Tax corresponding to the last quarter of 2024, where payments on account of income tax are made.
- Form 131: Instalment payment of Personal Income Tax for the last quarter of 2024 (payment on account of income tax under the Simplified Regime)
- Form 309: Non-periodic VAT return-payment for retail business owners who are not obliged to file a periodic return using forms 303-390 every quarter.
- Form 390: annual summary of the VAT return for the previous year, collating the information from all of the quarterly returns.
Before the 31st:
- Form 190: Annual summary of the quarterly tax returns made using form 111 for taxes on staff and professionals.
- Form 180: Annual summary of taxes on property rentals (where the economic activity takes place)
- Form 193: Taxes and payments on account of certain capital gains and income.
- Form 293: Taxes and payments on account of Income Tax for Non-Residents (without permanent establishments)
- Form 296: Taxes and payments on account of Income Tax for Non-Residents (without a permanent establishment)
February TAX Obligations
Only taxpayers on a monthly schedule have tax obligations. The form below must be submitted before the 28th of February:
- Form 347: Annual informative declaration of transactions with third parties with respect to the previous financial year.
March TAX Obligations
Only taxpayers on a monthly schedule have tax obligations. March will follow the same pattern as the previous month and there are few obligations.
APRIL TAX Obligations
This month the forms relating to the first quarter of 2025 are submitted.
We remind you that taxes shall be paid by direct debit up to the fifth day prior to the deadline for submission.
Below, we outline the main forms that should be submitted during this period:
- Form 111: Quarterly tax return for Personal Income Tax (IRPF) applicable to staff and professionals providing services.
- Form 115: Quarterly tax return for rents of commercial premises or offices where the economic activity takes place.
- Form 123: Quarterly tax return for income from movable capital.
- Form 210: Non-Resident Income Tax (IRNR) for those without a permanent establishment. Standard tax return.
- Form 216: Non-Resident Income Tax (IRNR) applicable to income obtained without a permanent establishment. Taxes and deposits on account.
- Form 130: Instalment payment of Personal Income Tax, payments on account of income tax.
- Form 131: Instalment payment of Personal Income Tax for the last quarter of 2024 (payment on account of income tax under the Simplified Regime)
- Form 303: Quarterly VAT return (from January to March 2025).
- Form 349: Informative declaration of intra-community transactions, detailing transactions carried out with other countries in the European Union.
- Form 592: Return - payment Special tax on non-reusable plastic containers. Self-assessment.
This month also sees the obligation to file Form 202, the first payment on account of Corporation Tax, before the 20th of the month.
May TAX Obligations
As in February and March, the same tax regulations will apply to May. In other words, only taxpayers on a monthly schedule will be subject to tax obligations during this month.
June TAX Obligations
Taxpayers on monthly schedules must meet their tax obligations during this period, in addition to the tax development for this year.
Form 283: Annual Informative Declaration of Aid Received (Special Tax Regime for the Balearic Islands).
The submission deadlines for 2025 are as follows:
- Personal income taxpayers and non-resident income taxpayers without a permanent establishment: until the 30th of June 2025, coinciding with the deadline for filing Personal Income Tax returns.
- Corporation Tax and non-resident income tax payers with a permanent establishment: until the 25th of July 2025, coinciding with the deadline for filing Corporation Tax returns for entities with an annual tax period.
July TAX Obligations
This month the tax returns for the second quarter of the year are filed, which means an increase in the number of tax obligations to be met.
In addition, between the 1st and the 25th of July, the relevant Corporation Tax (IS) forms for the previous tax year must be submitted.
Listed below are the main forms to be submitted for the second quarter:
- Form 111: Quarterly tax return for Personal Income Tax (IRPF) applicable to staff and professionals providing services.
- Form 115: Quarterly tax return for rents of commercial premises or offices where the economic activity takes place.
- Form 123: Quarterly declaration of taxes and payments on account of Personal Income Tax, Corporation Tax and Non-Resident Income Tax.
- Form 210: Non-Resident Income Tax (IRNR) for those without a permanent establishment. Standard tax return.
- Form 216: Non-Resident Income Tax (IRNR) applicable to income obtained without a permanent establishment. Taxes and deposits on account. (declaration - deposit document).
- Form 130: Instalment payment of Personal Income Tax, payments on account of Income Tax.
- Form 131: Final instalment payment of the previous year's income tax based on an objective estimate.
- Form 303: Quarterly VAT return (from April to June 2025).
- Form 349: Informative declaration of intra-community transactions, detailing transactions carried out with other countries in the European Union.
- Form 592: Return - payment Special tax on non-reusable plastic containers. Self-assessment.
Until the 25th of July an additional three obligations shall apply:
- Form 200: This form is for entities that pay Corporation Tax and must submit an annual self-assessment for the tax year.
- Form 206: Document for the payment or refund of Non-Resident Income Tax (permanent establishments and organisations under the income allocation system incorporated abroad with a presence in Spanish territory).
- Form 222: Instalment payment of Corporation Tax (IS) for companies that pay tax under the regime for groups of companies. This form is the payment on account that entities must make as part of their taxation.
August and September TAX Obligations
For those obliged to file quarterly there is no tax return during these months, but remember that those obliged to file monthly will have to submit the pertinent forms.
- Form 349: This is the monthly or quarterly informative statement that records the intra-community transactions of freelancers and companies for VAT (IVA) purposes.
It's important to note that at this point we are granted an advantage: In July the deadline for submitting form 349 is extended, allowing it to be submitted during the month of August and during the first twenty calendar days of September. This extension offers a benefit with regard to the deadline for those taxpayers who must submit this form.
- Form 360/361: These forms are used for the management of VAT refunds paid by business owners or professionals not established in the territory in which they paid the tax.
October TAX Obligations
The month of October comes in strong, given that all of the forms for the third quarter have to be submitted.
Let's take a look at the relevant forms:
- Form 111: Quarterly tax return for Personal Income Tax (IRPF) applicable to staff and professionals providing services.
- Form 115: Quarterly tax return for rents of commercial premises or offices where the economic activity takes place.
- Form 123: Quarterly declaration of taxes and payments on account of Personal Income Tax, Corporation Tax and Non-Resident Income Tax.
- Form 210: Non-Resident Income Tax (IRNR) for those without a permanent establishment. Standard tax return.
- Form 216: Non-Resident Income Tax (IRNR) applicable to income obtained without a permanent establishment. Taxes and deposits on account. (declaration - deposit document).
- Form 130: Instalment payment of Personal Income Tax, payments on account of Income Tax.
- Form 131: Final instalment payment of the previous year's Income Tax based on an objective estimate.
- Form 303: Quarterly VAT return (from July to September 2025).
- Form 349: Declaration of intra-community transactions to the Tax Agency.
- Form 592: Return - payment Special tax on non-reusable plastic containers. Self-assessment.
This month there is also the obligation to file Form 202, the second payment on account of Corporation Tax, before the 20th of the month.
November TAX Obligations
The month of November offers us an opportunity to take a little breather before the end of the tax year. However, there are still tax obligations to be fulfilled, including the submission of the following form:
- Form 232: Informative declaration of linked transactions and transactions with countries or territories considered to be tax havens. This form is necessary to ensure adequate transparency regarding the tax relations of companies with related entities, as well as with countries or territories with privileged taxation.
December TAX Obligations
With the last month of the year comes the obligation to file Form 202, the third payment on account of Corporation Tax, before the 20th of the month.
Follow this link to check out the Tax Agency's simplified taxpayer calendar for individuals
TAX ADVISORY SERVICE
This list of taxes is indicative only and not exhaustive. It is crucial to verify specific tax obligations with your legal advisor, as each case may be subject to particular requirements. At Conesa Legal, we offer you personalised advice to ensure your due compliance with all of your fiscal responsibilities. Do not hesitate to contact us and we'll provide you with the information and support you need.
Our team is at your service to assist you with any legal and fiscal matters.
