January: Quarterly and Annual Tax reports.
- Canary Islands Tax Agency:
- Modelo 420: Declaration of the VAT in Canary Islands (IGIC). General scheme. 4th Quarter.
- Modelo 421: Declaration of the VAT in Canary Islands (IGIC). Modular Tax. 4th Quarter.
- Modelo 425: Declaration of the VAT in Canary Islands (IGIC). Annual summary.
- State Tax Administration Agency:
- Modelo 111: Declaration corresponding to withholding tax and payments on account. Income from work and economic activities, certain capital gains and income imputations. 4th Quarter.
- Modelo 190: Informative return corresponding to withholding tax and payments on account. Income from work and economic activities, awards and certain capital gains and income imputations. Annual summary.
- Modelo 115: Declaration corresponding to withholding tax and payments on account. Income from the lease or sublease of urban real estate. 4th Quarter.
- Modelo 180: Informative return corresponding to withholding tax and payments on account. Income from the lease or sublease of urban real estate. Annual summary.
- Modelo 123: Declaration corresponding to withholding tax and payments on account of personal income tax, Corporation Tax and Non resident Tax. Returns on investment capital. 4th Quarter.
- Modelo 193: Informative return corresponding to withholding tax and payments on account of personal income tax, corporation tax and non resident tax. Certain returns on investment capital. Annual summary.
- Modelo 130: IRPF (Personal Income Tax). Companies and professionals taxed under the direct evaluation system. Instalments. 4th Quarter.
- Modelo 131: IRPF (Personal Income Tax). Companies and professionals taxed under the modular evaluation system. Instalments. 4th Quarter.
- Modelo 179: Quarterly informative statement for holiday rentals.
- Modelo 210: Declaration corresponding to income tax for non residents without permanent establishment. Income imputed from urban real estate for own use, leasing and income derived from real estate. 4th Quarter.
- Modelo 211: Declaration corresponding to the withholding tax made in the acquisition of real estate from non-residents without a permanent establishment. 1 month from the transfer of the property.
- Modelo 216: Declaration corresponding to the withholding tax and payments on account for non resident income. Income obtained without permanent establishment. 4th Quarter.
- Modelo 296: Informative return corresponding to withholding tax and payments on account or non resident income. Income obtained without permanent establishment. Annual summary.
- Modelo 303: Declaration of Value Added Tax. General and simplified regime. 4th Quarter.
- Modelo 390: Informative declaration of the Value Added Tax. Annual summary.
February: Modelo 184. Informative annual statement for entities under the income allocation regime.
- Canary Islands Tax Agency:
- Modelo 415: Annual Declaration of transactions with third parties. Informative report.
- Modelo 416: Annual declaration of transactions exempt from IGIC by application of article 25 of Law 19/1994.
- State Tax Administration Agency:
- Modelo 184: Informative statement. Entities under the income allocation regime. Annual statement.
- Modelo 347: Annual Declaration of transactions with third parties. Informative report.
February and March: Asset Report
- State Tax Administration Agency:
- Modelo 720 Informative Report for assets and rights outside of Spain.
April: 1st quarter returns and 1st payment on account for Corporation Tax.
- Canary Islands Tax Agency:
- Modelo 420: Declaration of the VAT in Canary Islands (IGIC). General scheme. 1st Quarter.
- Modelo 421: Declaration of the VAT in Canary Islands (IGIC). Modular Tax. 1st Quarter.
- State Tax Administration Agency:
- Modelo 111: Declaration corresponding to withholding tax and payments on account. Income from work and economic activities, certain capital gains and income imputations. 1st Quarter.
- Modelo 115: Declaration corresponding to withholding tax and payments on account. Income from the lease or sublease of urban real estate. 1st Quarter.
- Modelo 123: Declaration corresponding to withholding tax and payments on account of personal income tax, Corporation Tax and Non resident Tax. Returns on investment capital. 1st Quarter.
- Modelo 130: IRPF (Personal Income Tax). Companies and professionals taxed under the direct evaluation system. Instalments. 1st Quarter.
- Modelo 131: IRPF (Personal Income Tax). Companies and professionals taxed under the modular evaluation system. Instalments. 1st Quarter.
- Modelo 179: Informative report for holiday rentals. 1st Quarter.
- Modelo 210: Declaration corresponding to income tax for non residents without permanent establishment. Income imputed from urban real estate for own use, leasing and income derived from real estate. 1st Quarter.
- Modelo 211: Declaration corresponding to the withholding tax made in the acquisition of real estate from non-residents without a permanent establishment. 1 month from the transfer of the property.
- Modelo 216: Declaration corresponding to the withholding tax and payments on account for non resident income. Income obtained without permanent establishment. 1st Quarter.
- Modelo 303: Declaration of Value Added Tax. General and simplified regime. 1st Quarter.
- Modelo 202: 1st payment on account for corporation tax.
May and June: Annual Income Tax.
- State Tax Administration Agency:
- Modelo 100: Personal Annual Income Tax for previous tax year.
July: 2nd quarter tax returns, Annual Corporation Tax for the previous tax year and presentation of the Annual Accounts in the Mercantile Registry.
- Canary Islands Tax Agency:
- Modelo 420: Declaration of the VAT in Canary Islands (IGIC). General scheme. 4th Quarter.
- Modelo 421: Declaration of the VAT in Canary Islands (IGIC). Modular Tax. 2nd Quarter.
- State Tax Administration Agency:
- Modelo 111: Declaration corresponding to withholding tax and payments on account. Income from work and economic activities, certain capital gains and income imputations. 2nd Quarter.
- Modelo 115: Declaration corresponding to withholding tax and payments on account. Income from the lease or sublease of urban real estate. 2nd Quarter.
- Modelo 123: Declaration corresponding to withholding tax and payments on account of personal income tax, Corporation Tax and Non resident Tax. Returns on investment capital. 2nd Quarter.
- Modelo 130: IRPF (Personal Income Tax). Companies and professional taxed under the direct evaluation system. Instalments. 2nd Quarter.
- Modelo 131: IRPF (Personal Income Tax). Companies and professionals taxed under the modular evaluation system. Instalments. 2nd Quarter.
- Modelo 179: Informative report for holiday rentals. 2nd Quarter.
- Modelo 210: Declaration corresponding to income tax for non residents without permanent establishment. Income imputed from urban real estate for own use, leasing and income derived from real estate. 2nd Quarter.
- Modelo 211: Declaration corresponding to the withholding tax made in the acquisition of real estate from non-residents without a permanent establishment. 1 month from the transfer of the property.
- Modelo 216: Declaration corresponding to the withholding tax and payments on account for non resident income. Income obtained without permanent establishment. 2nd Quarter.
- Modelo 303: Declaration of Value Added Tax. General and simplified regime. 2nd Quarter.
- Modelo 200: Corporation Tax.
*Presentation of Annual Corporation Accounts in the Mercantile Registry by the 30th July
October: 3rd quarter returns and 2nd payment on account for Corporation Tax.
- Canary Islands Tax Agency:
- Modelo 420: Declaration of the VAT in Canary Islands (IGIC). General scheme. 3rd Quarter.
- Modelo 421: Declaration of the VAT in Canary Islands (IGIC). Modular Tax. 3rd Quarter.
- State Tax Administration Agency:
- Modelo 111: Declaration corresponding to withholding tax and payments on account. Income from work and economic activities, certain capital gains and income imputations. 3rd Quarter.
- Modelo 115: Declaration corresponding to withholding tax and payments on account. Income from the lease or sublease of urban real estate. 3rd Quarter.
- Modelo 123: Declaration corresponding to withholding tax and payments on account of personal income tax, Corporation Tax and Non resident Tax. Returns on investment capital. 3rd Quarter.
- Modelo 130: IRPF (Personal Income Tax). Companies and professional taxed under the direct evaluation system. Instalments. 3rd Quarter.
- Modelo 131: IRPF (Personal Income Tax). Companies and professionals taxed under the modular evaluation system. Instalments. 3rd Quarter.
- Modelo 179: Informative report for holiday rentals. 3rd Quarter.
- Modelo 210: Declaration corresponding to income tax for non residents without permanent establishment. Income imputed from urban real estate for own use, leasing and income derived from real estate. 3rd Quarter.
- Modelo 211: Declaration corresponding to the withholding tax made in the acquisition of real estate from non-residents without a permanent establishment. 1 month from the transfer of the property.
- Modelo 216: Declaration corresponding to the withholding tax and payments on account for non resident income. Income obtained without permanent establishment. 3rd Quarter.
- Modelo 303: Declaration of Value Added Tax. General and simplified regime. 3rd Quarter.
- Modelo 202: 2nd payment on account for Corporation Tax.
November
- State Tax Administration Agency:
- Modelo 232: Informative declaration of related-party transactions and transactions and situations related to countries or territories classified as tax havens.
- Modelo 149: Notification of the waiver of the special tax regime for Non-Resident Income Tax by individuals who acquire their tax residence in Spain by moving to Spanish territory.
December: Check if you wish to stay in the Modular system and 3rd payment on account for Corporation Tax.
- State Tax Administration Agency:
- Modelo 202: 3rd payment on account for Corporation Tax.
- Modelo 149: Notification of the waiver of the special tax regime for Non-Resident Income Tax by individuals who acquire their tax residence in Spain by moving to Spanish territory.
- Modelo 840: Registration for taxpayers no longer exempt from IAE (tax on economic activity): month of December prior to the year in which the taxpayer is obligated.