Spanish Tax Deadlines 2026: The Complete Calendar for Residents

The 2026 tax calendar at a glance

The big three: which deadlines actually matter to most people

Most residents only deal with three forms. Modelo 100 is the annual personal income tax return (IRPF / Renta), filed between 2 April and 30 June. Modelo 720 is the foreign asset disclosure, filed before 31 March if any category of overseas wealth exceeds 50.000 euro. If you are self employed (autónomo), add Modelo 130 (quarterly IRPF advance) and Modelo 303 (quarterly VAT) to your calendar. Everything else is for companies, employers, or specific edge cases.

Month by month: what to file and when

January: Q4 2025 closing, annual summaries start

By 20 January, autónomos file Modelo 303 for Q4 2025 VAT and Modelo 130 for Q4 2025 IRPF. If you withheld tax on payments to other autónomos or landlords during Q4, you also file Modelo 111 (withholding from professionals, employees, freelancers) and Modelo 115 (withholding on rent). By 30 January, Modelo 390 summarises your full 2025 VAT year. By 31 January, communities of property (typically apartment buildings, joint ownership of rental properties) file Modelo 184 to allocate income and expenses between owners.

February: third party reporting

By 28 February, businesses and autónomos file Modelo 347. This is the annual declaration of any client or supplier with whom you exchanged more than 3.005,06 euro during 2025. It is purely informational; the tax authority cross checks it against the same declarations from your counterparties to catch underreporting. If your books are clean, Modelo 347 is just paperwork. If they are not, this is the form that triggers most audits.

March: the foreign asset disclosure month

By 31 March, Spanish residents with foreign assets file Modelo 720 (informational, no tax due on this form itself) and Modelo 721 for crypto. The threshold is 50.000 euro in any of three categories: bank accounts abroad, securities and investments abroad, real estate abroad. Each category counts separately. Modelo 720 only needs to be refiled in subsequent years if your total in a category grew by more than 20.000 euro or if you closed/sold an asset. Modelo 721 is new (effective 2024 onwards) and applies the same logic to crypto held abroad. The 2022 EU court ruling forced Spain to remove the most extreme penalties (proportional fines were ruled illegal), but the obligation to file is alive and well.

April: Q1 quarterly returns and Renta filing opens

By 20 April, autónomos file Modelo 303 for Q1 VAT and Modelo 130 for Q1 IRPF. Modelo 111 if you withheld tax. On 2 April, the Renta filing window opens. You can file Modelo 100 any time between 2 April and 30 June. Filing early gives you faster refunds if you are owed money; filing late carries no benefit and adds stress.

June: the Renta deadline

By 30 June, every Spanish tax resident must file Modelo 100. Tax residents are people who spent 183+ days in Spain in 2025, or whose economic centre of interest was in Spain. The form covers worldwide income: Spanish salary, foreign pensions, dividends, rental income worldwide, capital gains, cryptocurrency disposals. The Agencia Tributaria pre fills a draft (borrador) with data they already have (Spanish salaries, Spanish bank interest, Spanish pension), which you confirm or correct. Foreign income you add manually. If you owe tax, you can split into two payments (60% by 30 June, 40% by 5 November) without interest if you choose the domiciliacion option. Refunds typically arrive within 6 to 8 weeks of filing.

July: Q2 returns and corporate tax

By 20 July, autónomos file Modelo 303 for Q2 VAT and Modelo 130 for Q2 IRPF. By 25 July, Spanish companies file Modelo 200 (corporate income tax) for the previous fiscal year. Even small SLs (limited companies) must file Modelo 200 every year, regardless of profit.

October: Q3 returns

By 20 October, the same quarterly cycle: Modelo 303 for Q3 VAT, Modelo 130 for Q3 IRPF, Modelo 111 if you withheld tax during Q3.

November to December: settlement and planning

On 5 November, the second IRPF instalment is due for those who split their Modelo 100 payment. December is the strategic planning month: review your annual income, make pension contributions if you want to reduce your IRPF base, do tax loss harvesting on investments, prepay deductible expenses if relevant. Your goal in December is to lock in your tax position for the calendar year, because once 31 December passes, your tax year is fixed.

How to file: Certificado Digital is the prerequisite

Almost all Spanish tax filings are now digital only. To file Modelo 100, Modelo 720, Modelo 130, Modelo 303, or any other Modelo online, you need either Cl@ve or a Certificado Digital. For non Spanish nationals, Certificado Digital is the only reliable route, because Cl@ve verification via video does not support non Spanish ID documents. Install your Certificado Digital in the browser you will use for filing (the same browser every year, ideally Chrome or Firefox). Back up the certificate file. If you lose it, you must restart the verification process at a Hacienda office, which can take 2 to 4 weeks during tax season.

Penalties for missing deadlines

Spanish tax penalties are graduated based on whether you self correct or get caught. If you file late but voluntarily (before the tax authority notices), surcharges are 1% per month for the first 12 months, then 15% plus interest. If the tax authority initiates the procedure first, you face a base fine of 50 to 150% of the unpaid tax, plus interest. The Modelo 720 specifically used to carry brutal fines (up to 150% of the asset value) until the EU Court of Justice forced Spain to remove the disproportionate penalty regime in 2022. Today, Modelo 720 penalties follow the general regime, but the obligation to file remains.

For Modelo 100, missing the 30 June deadline triggers an automatic 5% surcharge if you file within 3 months voluntarily, 10% within 6 months, 15% within 12 months, and 20% plus 4% interest beyond that. There is no leniency for unintentional mistakes; the surcharge applies on the unpaid tax regardless of why you were late.

Special cases worth knowing

First year tax residents

If 2026 is your first year as a Spanish tax resident, you file your first Modelo 100 between 2 April and 30 June 2027 for income earned in 2026. Until then, you have no Spanish filing obligation for the previous tax year. But you do have to register with the Agencia Tributaria in your first month and start quarterly filings if you are autónomo. Many first year residents wrongly believe they have no tax obligations until June 2027. They do.

Beckham Law (regime de impatriados) filers

Holders of the Beckham Law file Modelo 151 instead of Modelo 100, by 30 June. The form is structurally different: 24% flat tax on Spanish source income up to 600.000 euro, 47% on the excess, no taxation on foreign income (with limited exceptions). The opt in form is Modelo 149, filed within 6 months of starting work in Spain or arriving on a DNV.

Non residents with Spanish income

Non residents (under the 183 day threshold, or fiscally resident elsewhere) with Spanish source income (rental income from a Spanish property, Spanish salary, Spanish pension) file Modelo 210. The deadline depends on the income type: rental income is filed quarterly (within 20 days after each quarter ends), one off transactions within 1 month of receiving the income. Annual filings for imputed rent on holiday homes are due by 31 December of the year following the tax year.