Spanish tax calendar for self-employed people and companies
Updated:
The Spanish tax agency follows a calendar that repeats every year. These are the main deadlines for self-employed people and companies that file quarterly. If a deadline falls on a weekend or public holiday, it moves to the next working day.
Late filing surcharges
If you file late but before the tax agency asks, a surcharge applies that starts at 1 % and rises by one point for each month of delay. After twelve months it is 15 % plus interest. If the tax agency has to ask, penalties may apply.
Main deadlines of the year
| Deadline | What is filed |
|---|---|
| 1–30 January | Fourth-quarter VAT (303) and annual summary (390); self-employed income tax (130 or 131); withholdings (111 and 115) and their annual summaries (190 and 180) |
| February | Annual return of transactions with third parties (347) |
| 1–20 April | First-quarter VAT, income tax instalments and withholdings; first corporate tax instalment (202) |
| April–June | Personal income tax return (100) and, if applicable, wealth tax (714) |
| 1–20 July | Second-quarter VAT, income tax instalments and withholdings |
| 1–25 July | Corporate tax (200) for calendar-year companies |
| 1–20 October | Third-quarter VAT, income tax instalments and withholdings; second corporate tax instalment (202) |
| 1–20 December | Third corporate tax instalment (202) |
If you pay by direct debit, the filing deadline ends a few days earlier.
Frequently asked questions
Do I need to file form 130 if my clients withhold tax?
No, if at least 70 % of your business income in the previous year was subject to withholding.
Do I need to file VAT if I had no activity in the quarter?
Yes. While you are registered, form 303 must be filed every quarter, even with a zero result.