General tax calendar for Spain (short version)

Find out the deadlines for submitting tax forms:

The calendar follows, with key dates marked in RED, and then the descriptive remarks on the respective deadline.

Please note (I): The following list is merely a summary of the most important tax deadlines for self-employed persons and companies. Depending on the area of activity, the volume of business and special circumstances, additional tax returns may be required.

Please note (II): In the following, not only the cut-off dates for the respective tax return are mentioned, but also the cut-off dates for the timely submission of the direct debit authorization. Please read the information carefully.

– January 15, 2017 is the last day on which tax returns can be submitted on the basis of tax forms 111 (withholding tax on employees, self-employed persons and companies, relating to the 4th quarter of the previous year) and 115 (withholding tax on rent or subletting, relating to the 4th quarter of the previous year) if payment or transfer of the tax is to be made by direct debit authorization.

– January 20, 2017 is the last day on which tax returns can be submitted and paid on the basis of tax forms 111 (withholding of taxes from employees, self-employed persons and companies, relating to the 4th quarter of the previous year) and 115 (withholding of taxes due to rent or subletting, relating to the 4th quarter of the previous year).

– January 25, 2017 is the last day on which tax returns can be submitted on the basis of tax forms 130 (quarterly payment of income tax for offsetting against the annual tax return, in this case relating to the 4th quarter of the previous year) and 303 (quarterly payment of collected value added tax [IVA], in this case relating to the 4th quarter of the previous year) if the tax is to be paid by direct debit authorization

– 30. Januar 2017 ist der letzte Tag, an welchem die Steuererklärungen auf Grundlage der Steuerformulare 130 (quartalweise Abführung der Einkommensteuer zur Anrechnung auf die Jahessteuererklärung, hier bezogen auf das 4. Quartal des Vorjahres), 303 (quartalweise Abführung der eingezogenen Mehrwertsteuer [IVA], hier bezogen auf das 4. (annual summary of the data contained in the 4 quarterly forms of type 130, in this case relating to the previous year), 180 (annual summary of the data contained in the 4 quarterly forms of type 115, in this case relating to the previous year) and 190 (annual summary of the data contained in the 4 quarterly forms of type 111, in this case relating to the previous year) can be submitted and, if applicable, paid.

– April 15, 2017 is the last day on which tax returns based on tax forms 111 (withholding of taxes from employees, self-employed persons and companies, relating to the 1st quarter of the current year), 115 (withholding of taxes due to rent or subletting, relating to the 1st quarter of the current year), 130 (quarterly payment of income tax to offset against the annual tax return, relating to the 1st quarter of the current year) and 303 (quarterly payment of income tax to offset against the annual tax return, relating to the 1st quarter of the current year) are due. (quarterly payment of income tax for offsetting against the annual tax return, in this case relating to the first quarter of the current year) and 303 (quarterly payment of collected value added tax [IVA], in this case relating to the first quarter of the current year) if payment or payment of the tax is to be made by direct debit authorization.

– April 20, 2017 is the last day on which tax returns based on tax forms 111 (withholding of taxes from employees, self-employed persons and companies, based on the 1st quarter of the previous year), 115 (withholding of taxes due to rent or subletting, based on the 1st quarter of the previous year), 130 (quarterly payment of income tax for offsetting against the annual tax return, here based on the 1st quarter of the current year), 303 (quarterly payment of collected income tax for offsetting against the annual tax return). (quarterly payment of income tax for offsetting against the annual tax return, in this case relating to the first quarter of the current year), 303 (quarterly payment of collected value added tax [IVA], in this case relating to the first quarter of the current year).

– June 26, 2017 is the last day on which the annual income tax return can be submitted if the tax is to be paid by direct debit.

– June 30, 2017 is the last day on which the annual income tax return can be submitted and, if applicable, paid in.

– July 15, 2017 is the last day to file tax returns based on tax forms 111 (withholding of taxes from employees, self-employed persons and companies, relating to the 2nd quarter of the current year), 115 (withholding of taxes due to rent or subletting, relating to the 2nd quarter of the current year), 130 (quarterly payment of income tax to offset against the annual tax return, relating to the 2nd quarter of the current year) and 303 (quarterly payment of income tax to offset against the annual tax return, relating to the 2nd quarter of the current year). (quarterly payment of income tax for offsetting against the annual tax return, in this case relating to the 2nd quarter of the current year) and 303 (quarterly payment of collected value added tax [IVA], in this case relating to the 2nd quarter of the current year) if the payment or payment of tax is to be made by direct debit authorization.

– July 20, 2017 is the last day on which tax returns based on tax forms 111 (withholding of taxes from employees, self-employed persons and companies, based on the 2nd quarter of the previous year), 115 (withholding of taxes due to rent or subletting, based on the 2nd quarter of the previous year), 130 (quarterly payment of income tax to be offset against the annual tax return, here based on the 2nd quarter of the current year), 303 (quarterly payment of collected income tax to be offset against the annual tax return). (quarterly payment of income tax for offsetting against the annual tax return, in this case relating to the 2nd quarter of the current year), 303 (quarterly payment of collected value added tax [IVA], in this case relating to the 2nd quarter of the current year). This is also the last day on which the corporate income tax return – Form 200 – can be submitted if the tax is to be paid by direct debit.

– July 25, 2017 is the last day on which corporate income tax returns can be submitted and, if applicable, paid.

– October 15, 2017 is the last day to file tax returns based on tax forms 111 (withholding of taxes from employees, self-employed persons and companies, relating to the 3rd quarter of the current year), 115 (withholding of taxes due to rent or subletting, relating to the 3rd quarter of the current year), 130 (quarterly payment of income tax to offset against the annual tax return, relating to the 3rd quarter of the current year) and 303 (quarterly payment of income tax to offset against the annual tax return, relating to the 3rd quarter of the current year). (quarterly payment of income tax for offsetting against the annual tax return, in this case relating to the 3rd quarter of the current year) and 303 (quarterly payment of collected value added tax [IVA], in this case relating to the 3rd quarter of the current year) if the payment or payment of tax is to be made by direct debit authorization.

– October 20, 2017 is the last day on which tax returns based on tax forms 111 (withholding of taxes from employees, self-employed persons and companies, relating to the 3rd quarter of the previous year), 115 (withholding of taxes due to rent or subletting, relating to the 3rd quarter of the previous year), 130 (quarterly payment of income tax for offsetting against the annual tax return, here relating to the 3rd quarter of the current year), 303 (quarterly payment of collected income tax for offsetting against the annual tax return). (quarterly payment of income tax for offsetting against the annual tax return, in this case relating to the 3rd quarter of the current year), 303 (quarterly payment of collected value added tax [IVA], in this case relating to the 3rd quarter of the current year).