nokfiSpain tax calendar 2027
Spanish tax office (AEAT) deadlines for 2027 under the general regime, month by month. If a deadline falls on a weekend, it has already been moved to the Monday.
Updated October 2026
January 2027
- Forms 111, 115 · 4T 2026Withholdings on staff and freelancers (111) and on rent (115)If it applies
February 2027
- Forms 303, 130 · 4T 2026Quarterly returns: VAT, income tax, withholdings and rent
- Forms 390 · 2026Annual VAT summary (390)
- Forms 190, 180 · 2026Annual withholding summaries (190 and 180)If it applies
March 2027
- Forms 347 · 2026Transactions over €3,005.06 with the same party (347)If it applies
April 2027
- Forms 303, 130, 111, 115 · 1T 2027Quarterly returns: VAT, income tax, withholdings and rent
- Forms 202 · 1P 2027Corporate income tax instalment (202)
June 2027
- Forms 100 · 2026Personal income tax return (100)
July 2027
- Forms 303, 130, 111, 115 · 2T 2027Quarterly returns: VAT, income tax, withholdings and rent
- Forms 200 · 2026Corporate income tax (200)
October 2027
- Forms 303, 130, 111, 115 · 3T 2027Quarterly returns: VAT, income tax, withholdings and rent
- Forms 202 · 2P 2027Corporate income tax instalment (202)
December 2027
- Forms 202 · 3P 2027Corporate income tax instalment (202)
Calculated in your browser: nothing is sent or stored. Estimate for the general regime (mainland Spain and the Balearic Islands). It does not replace professional advice.
Quarterly returns
VAT (303), the income tax instalment (130) and withholdings (111 and 115) are filed from the 1st to the 20th of April, July and October. Fourth-quarter returns are filed in January: by the 20th for 111 and 115, and by the 30th for 303 and 130.
Annual returns
In January, the annual VAT summary (390) and withholding summaries (190 and 180). In February, form 347 if you had transactions over €3,005.06 with the same client or supplier. The personal income tax return (100) is due by 30 June, and corporate tax (200) by 25 July for companies whose financial year matches the calendar year.
Before the deadline
If you pay by direct debit, the deadline is a few days earlier (the 15th for quarterly returns). Dates do not take public holidays into account: confirm them on the AEAT website.
Frequently asked questions
When is form 303 due in Spain?
From the 1st to the 20th of April, July and October, and from the 1st to the 30th of January for the fourth quarter.
What if I file late?
If you file before the tax office asks you to, you pay a 1 % surcharge plus 1 % per full month of delay. If they ask first, the penalty is higher.
Do companies file form 130?
No. Form 130 is only for self-employed people under direct assessment. Companies make corporate tax instalments with form 202.
Which forms does a freelancer in Spain file?
Most file 303 and 130 every quarter, 390 in January and the annual income tax return. 111, 115, 190, 180 and 347 only if you have staff or freelancers with withholding, rent premises or pass the 347 threshold.