A company or self-employed person in Spain whose financial year matches the calendar year has four appointments with the Tax Agency every quarter: VAT, withholdings and, depending on the case, instalments. On top of that come the income tax return in June, corporate tax in July and social security every month. Here is the whole year and what we need from you before each date.
The year at a glance
| When | What is due | What we need from you |
|---|---|---|
| 1 to 30 January | VAT for Q4 (form 303) and annual summary (form 390) | Invoices and statements for October to December by 15 January. |
| 1 to 30 January | Self-employed instalment for Q4 (form 130) | Nothing: we calculate them from your books. |
| 1 to 20 January | Withholdings for Q4: employees and professionals (form 111) and rents (form 115) | Nothing new: they come from the payroll and invoices we already handle. |
| By 31 January | Annual withholding summaries (forms 190 and 180) | Nothing new: they come from the payroll and invoices we already handle. |
| During February | Annual return of transactions with third parties (form 347) | Nothing new: it comes from the year’s books. |
| 1 to 20 April | VAT for Q1 (form 303) | Invoices and statements for January to March by 5 April. |
| 1 to 20 April | Instalments for Q1: companies (form 202) and self-employed (form 130) | Nothing: we calculate them from your books. |
| 1 to 20 April | Withholdings for Q1: employees and professionals (form 111) and rents (form 115) | Nothing new: they come from the payroll and invoices we already handle. |
| By 30 June | Personal income tax return for the previous year (form 100), self-employed included | If you are self-employed, the closing of your accounting year. |
| 1 to 20 July | VAT for Q2 (form 303) | Invoices and statements for April to June by 5 July. |
| 25 days after six months from year end: by 25 July | Corporate income tax for the previous year (form 200) | The approved annual accounts. |
| 1 to 20 July | Self-employed instalment for Q2 (form 130) | Nothing: we calculate them from your books. |
| 1 to 20 July | Withholdings for Q2: employees and professionals (form 111) and rents (form 115) | Nothing new: they come from the payroll and invoices we already handle. |
| 1 to 20 October | VAT for Q3 (form 303) | Invoices and statements for July to September by 5 October. |
| 1 to 20 October | Instalments for Q3: companies (form 202) and self-employed (form 130) | Nothing: we calculate them from your books. |
| 1 to 20 October | Withholdings for Q3: employees and professionals (form 111) and rents (form 115) | Nothing new: they come from the payroll and invoices we already handle. |
| 1 to 20 December | Corporate tax instalment (form 202) | Nothing: we calculate them from your books. |
| Every month, within the month after accrual | Social security contributions for your employees | The month’s hires, leavers and changes. |
VAT: every quarter, by the 20th
VAT is filed with form 303:
- Q1, from 1 to 20 April.
- Q2, from 1 to 20 July.
- Q3, from 1 to 20 October.
- Q4, from 1 to 30 January, together with the annual summary (form 390).
If you pay by direct debit, the deadline ends a few days earlier. Businesses whose turnover exceeded €6,010,121.04 the previous year file every month.
Instalments: payments on account of the year’s tax
- Companies (form 202): from 1 to 20 April, October and December.
- Self-employed under direct assessment (form 130): every quarter, on the same dates as VAT; the last one by 30 January.
They are advances on the tax you will pay when the year closes. We calculate them from your books.
Withholdings: every quarter and a summary in January
If you pay salaries, invoices from professionals or rent, you withhold part of it and pay it in yourself:
- Forms 111 and 115: from 1 to 20 April, July and October, and from 1 to 20 January for the last quarter.
- Annual summaries (forms 190 and 180): by 31 January.
Income tax and corporate tax: June and July
- Income tax (form 100): by 30 June. If you are self-employed, the result of your business goes here.
- Corporate tax (form 200): within the 25 calendar days following six months after the year end; with a calendar-year financial year, by 25 July.
Before that, the annual accounts: the directors prepare them within three months of the year end, the shareholders approve them within the first six months and they are filed at the Commercial Registry within the month after approval.
Transactions with third parties: February
With form 347 you report, during February, the clients and suppliers with whom your transactions exceeded €3,005.06 in the year, VAT included. It comes from the books, with no extra work for you.
Social security: every month
Your employees’ contributions are paid within the month following the one they relate to. We calculate them with the payroll.
What we need from you
The rule is simple: each quarter’s documents, before the 5th of the following month. Issued and received invoices, bank statements and any new contract. With that we file VAT and withholdings on time and your figures are up to date.
If you work with us, you do not have to remember any of these dates: we write to you before each one with what we need and by when.
Figures checked against official sources on 29 October 2026. They change every year, so confirm them before you act.
Official sources
- Calendario del contribuyente 2026, Agencia Tributaria
- Plazo de presentación del modelo 303, Agencia Tributaria
- Período de declaración del IVA (trimestral o mensual), Agencia Tributaria
- Obligados a presentar el modelo 347, Agencia Tributaria
- Reglamento General de Recaudación de la Seguridad Social (art. 56), BOE
- Ley de Sociedades de Capital (art. 164, 253 y 279), BOE