Tax Calendar 2024: For Companies and Self-Employed

Here you will find the tax calendar to ensure you never miss a tax filing deadline throughout the year.
We set out the filing periods for companies and self-employed workers, along with the key declarations and corresponding payment deadlines for each tax.

Written by Sara Haiki

Tax and accounting specialist 

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taxes for companies and self-employed workers in Spain

The tax calendar sets out the filing dates and corresponding deadlines

The tax year is divided into four quarters as follows:

• First quarter (Q1): 1 January to 31 March.
• Second quarter (Q2): 1 April to 30 June.
• Third quarter (Q3): 1 July to 30 September.
• Fourth quarter (Q4): 1 October to 31 December.

It is important to distinguish between the tax quarter itself and the filing period. After each quarter closes, there is a window in which to submit the relevant return. Where the deadline falls on a Saturday, Sunday or public holiday, it is moved to the next working day. 

• First quarter (Q1): 1 April to 20 April.
• Second quarter (Q2): 1 July to 20 July.
• Third quarter (Q3): 1 October to 20 October.
• .Fourth quarter (Q4): 1 January to 20 January of the following year "VAT until 30 January of the following year"

Which taxes must be filed during the tax calendar?

There are various taxes to be filed throughout 2024. The most significant are VAT, Personal Income Tax (IRPF) and the instalment payments on account of Corporate Income Tax — each of which has an official form that must be submitted to Spanish Tax Authority.

 Below we set out the obligations for taxpayers filing on a quarterly basis; those filing monthly must submit the relevant forms each month between the 1st and the 20th of the following month. 

JANUARY tax obligations

January is nearly over, so it is essential to be on top of all the tax obligations due this month to avoid a last-minute rush. During January, the forms relating to the 4th quarter of the previous year and their annual summaries must be filed. 

By 20 January

• Form 111: quarterly Personal Income Tax (IRPF) withholding return for employees and professionals
• Form 115: quarterly withholding return for rental payments on commercial premises or offices used for business activities. 
• Form 123: quarterly withholding return on investment income (capital yields).
• Form 210: IRNR – Non-Resident Income Tax (without permanent establishment). Standard return.
• Form 216: IRNR – Non-Resident Income Tax. Income obtained without a permanent establishment. Withholdings and payments on account.
• Form 230: Personal Income Tax and Non-Resident Income Tax: withholdings and payments on account of the special tax on prizes from certain lotteries and betting; Corporate Income Tax: withholdings and payments on account on prizes from certain lotteries and betting. Self-assessment.
• Form 592:  Declaration and settlement – Special tax on non-reusable plastic packaging. Self-assessment.

• Form 303: quarterly VAT return.
• Form 349: informational return on intra-EU transactions. 
• Form 130:  instalment payment of Personal Income Tax (IRPF) for the last quarter of 2022 (payment on account of the annual income tax return). 
• Form 131: instalment payment of Personal Income Tax (IRPF) for the last quarter of 2022 (advance payments on income tax under the Simplified Scheme). 
• Form 309: VAT. Non-periodic Declaration – Settlement. For retail traders not required to submit periodic declarations via Forms 303–390 each quarter.
• Form 390: annual summary of the VAT return for the previous year.
  
  

The following forms must be submitted before the 31st:

• Form 190: annual summary of quarterly declarations under Form 111 for withholdings on employees and professionals. 
• Form 180: annual summary of withholdings on rental income
  
• Form 193:  Withholdings and payments on account on certain capital income and specified returns.
  
• Form 293:  Withholdings and payments on account of Non-Resident Income Tax (without permanent establishment)
• Form 296: Withholdings and payments on account of Non-Resident Income Tax (without permanent establishment) 
    

Tax obligations for February

Only taxpayers on a monthly reporting cycle have obligations in this month. The following form must be submitted before 28 February:

• Form 347: annual information return on transactions with third parties relating to the previous financial year.

Tax obligations for March

Only taxpayers on a monthly reporting cycle have obligations. March follows the same pattern as the previous month, with very few filing requirements.

This month sees the submission of forms corresponding to the first quarter of the year. 

Please note that direct debit instructions for tax payments must be submitted up to five working days before the filing deadline.

Below is an overview of the main tax forms to be filed each quarter:

• Form 111: withholdings and payments on account of Personal Income Tax (IRPF). Applies to employment income, professional activities, agricultural and livestock income, and prizes. For companies. Payment document.
• Form 115: income or proceeds from the lease or sublease of urban properties.
• Form 123: quarterly return for withholdings and payments on account of Personal Income Tax (IRPF), Corporate Income Tax, and Non-Resident Income Tax.
• Form 210: IRNR – Non-Resident Income Tax for taxpayers without a permanent establishment in Spain. Standard return.
  
• Form 216: IRNR – Non-Resident Income Tax. Income obtained without a permanent establishment in Spain. Withholdings and payments on account (return – payment document).
  
• Form 130: instalment payment of Personal Income Tax (IRPF); payment on account of personal income tax.
• Form 131: final instalment payment of personal income tax for the previous year under the objective estimation method.
• Form 303: quarterly VAT return (covering October to December 2023).
  
• Form 349: declaration of intra-EU transactions to the Spanish Tax Authority.
  
• Form 592: Return and self-assessment for the special tax on non-reusable plastic packaging.

Tax obligations for May

May, like February and March, follows the same pattern: only taxpayers with monthly filing obligations have requirements to meet.

Tax obligations for June

Tax obligations for July 

This month sees the filing of returns for the second quarter of the year, bringing an increased number of tax obligations.
Between 1 and 25 July, returns for the previous year's Corporate Income Tax must also be submitted.

Below, we set out the main returns to be filed in the second quarter:

• Form 111: withholdings and payments on account of Personal Income Tax (IRPF). Covers employment income, professional activities, agricultural and livestock activities, and prizes. For companies. Payment document.
• Form 115: income derived from the lease or sublease of urban properties.
• Form 123: quarterly return for withholdings and payments on account of Personal Income Tax, Corporate Income Tax and Non-Resident Income Tax.
• Form 210: IRNR – Non-Resident Income Tax for taxpayers without a permanent establishment in Spain. Standard return.
  
• Form 216: IRNR – Non-Resident Income Tax. Income obtained without a permanent establishment in Spain. Withholdings and payments on account (return – payment document).
  
• Form 130: instalment payment of Personal Income Tax (IRPF), payments on account of personal income.
• Form 131: final instalment payment of the previous year's personal income under the objective estimation method.
• Form 303: quarterly VAT settlement return (October to December 2023).
  
• Form 349: declaration of intra-EU transactions submitted to the Spanish Tax Authority.
  
• Form 592: Declaration and settlement of the Special Tax on Non-Reusable Plastic Packaging. Self-assessment.

A further three obligations fall due by 25 July:

• Form 200: filing of the Corporate Income Tax
• Form 206: Payment or refund document for Non-Resident Income Tax (permanent establishments and income-attribution entities incorporated abroad with a presence in Spanish territory).
• Form 222: Corporate Income Tax. Group Taxation Regime. Instalment payment.

Tax obligations for August and September 

• Form 349: This is the monthly or quarterly informational return covering intra-EU VAT transactions carried out by self-employed workers and businesses.

There is a filing advantage for Form 349 relating to July: it may be submitted throughout August and during the first twenty calendar days of September. 

• Form 360/361: Management of VAT refunds for business owners or professionals not established in the territory where they have borne the tax.

Please note: if you have VAT borne in other EU countries, the deadline to claim a refund using Forms 360 and 361 is 30 September.

Tax obligations for October 

October brings a heavy filing workload, as all third-quarter returns must be submitted.

The forms to be filed are as follows:

• Form 111: withholdings and payments on account of Personal Income Tax (IRPF). Employment income and income from professional, agricultural and livestock activities, and prizes. Companies. Payment document.
• Form 115: income or proceeds from the lease or sublease of urban properties.
• Form 123: quarterly declaration of withholdings and payments on account of Personal Income Tax (IRPF), Corporate Income Tax, and Non-Resident Income Tax.
• Form 210: NRIT — Non-Resident Income Tax, without permanent establishment. Standard return.
  
• Form 216: Non-Resident Income Tax (NRIT). Income obtained without a permanent establishment. Withholdings and payments on account (return — payment document).
  
• Form 130: instalment payment of Personal Income Tax (IRPF), payments on account of personal income.
• Form 131: final instalment payment of the previous year's personal income under the objective estimation method.
• Form 303: quarterly VAT return (for the period October to December 2023).
  
• Form 349: declaration of intra-EU transactions submitted to the Spanish Tax Agency.
  
• Form 592: Return — self-assessment for the Special Tax on Non-Reusable Plastic Packaging.

This month also brings the obligation to submit Form 202, the second instalment payment on account of Corporate Income Tax, before the 20th of the month.

Tax obligations in November 

• Form 232: Informative declaration of related-party transactions and of transactions and situations involving tax havens or non-cooperative jurisdictions.

Tax obligations for December 

The final month of the year brings with it the obligation to file Form 202, the third instalment payment on account of Corporate Income Tax, before the 20th of that month.

Tax advisory:

This list of taxes is intended to be indicative rather than exhaustive. We would remind you of the importance of verifying your specific obligations with your adviser. For any queries, please do not hesitate to contact us so that we can provide you with comprehensive guidance.

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