Spain Tax Deadlines 2026: Key Filing Dates for Residents, Non-Residents, Expats, and Businesses

Whether you are a Spanish resident, a non-resident earning income in Spain, or a foreign company with business activity in the country, knowing the correct Spanish tax deadlines is essential to remain compliant and avoid costly penalties.

Spain’s tax calendar includes annual income tax deadlines, quarterly VAT and withholding obligations, corporate tax dates, and specific filing rules for non-resident income and wealth tax. This guide outlines the most important tax deadlines in Spain for 2026, including who needs to file, what forms to submit, and how to stay compliant.

🗓️ Overview of the Spanish Tax Year

The Spanish tax year aligns with the calendar year, running from January 1 to December 31. However, tax filing and payment deadlines for income earned in 2025 extend well into 2026.

The Agencia Tributaria (AEAT) manages all national tax filings, and digital submissions are now the norm for most taxpayers.

🧾 Income Tax (IRPF) Deadlines for Residents – Modelo 100

The personal income tax return (IRPF) must be filed using Modelo 100. It applies to:

• Spanish tax residents, including expats who spend more than 183 days/year in Spain.
• Individuals with global income or Spanish-sourced income exceeding exemption thresholds.

✅ Key 2026 Filing Dates:

Pro tip: If you plan to pay via direct debit (domiciliación bancaria), ensure you submit your return at least 5 days before June 30 to avoid payment failures.

(Source: Agencia Tributaria)

🌍 Non-Resident Income Tax (IRNR) – Modelo 210 Deadlines

Non-resident individuals with income in Spain (e.g. rental income, imputed income for owning a holiday home, capital gains) must use Modelo 210 to declare it.

Filing Periods:

If you’re a non-resident property owner in Spain—even if you don’t rent your home out—you must still file and pay tax on the notional income (renta imputada). This is often overlooked and a common source of fines for non-compliance.

🧮 Corporate Tax (Impuesto de Sociedades) – Modelo 200

Spanish companies and permanent establishments of foreign businesses must file Modelo 200 for corporate tax.

• For businesses with a calendar-year fiscal year:
  📌 Deadline: July 25, 2026
• Instalments are also due throughout the year via Modelo 202 in:
  • April (first installment)
  • October (second installment)
  • December (third installment)

💶 Quarterly VAT and Withholding Returns

Self-employed workers (autónomos), businesses, and landlords making withholdings or charging VAT must file several quarterly returns:

If you rent a commercial space or have employees/freelancers, Modelo 111 and Modelo 115 are required.

💰 Wealth Tax (Modelo 714)

Spain’s Impuesto sobre el Patrimonio (Wealth Tax) applies to residents and non-residents who own Spanish assets exceeding €700,000, not including €300,000 tax-free allowance for primary residence (for residents).

• Filing deadline: June 30, 2026
• Filed via Modelo 714, often alongside IRPF

Non-residents only pay on Spanish assets, such as real estate or investments held in Spain.

🏦 Informative Declaration – Modelo 720

If you are a Spanish tax resident and hold foreign assets over €50,000, you must report them using Modelo 720.

• Deadline: April 1, 2026
• Severe penalties may apply for failure to declare

⏳ What Happens If You Miss a Deadline?

Missing a Spanish tax deadline can result in:

• Surcharges (1- 20% based on delay)
• Late payment interest
• Fines for inaccurate or incomplete filings
• For Modelo 720, failure to declare foreign assets may lead to extremely high penalties

Spain has a four-year statute of limitations for audits and investigations, starting from the end of the voluntary filing deadline. The filing deadline is often a year after the tax due date so in practice the statute or limitations is often 5 years.

🧠 Final Tips to Stay Compliant

1. Mark key dates in your calendar and prepare documents early.
2. Review residency status annually, especially if you’re an expat, digital nomad, or frequent traveller.
3. Non-residents should review Model 210 filing obligations—especially for imputed income on second homes.
4. Seek professional help if unsure which forms or deadlines apply to you.

🧾 How Taxadora Can Help

At Taxadora, we specialize in tax compliance for non-residents, expats, and property owners in Spain. We help you:

✅ File Modelo 210 accurately and on time
✅ Avoid fines and missed payments
✅ Understand whether Modelo 100, 714, or 720 applies to you
✅ Navigate rental income tax, including renta imputada
✅ Monitor quarterly deadlines and VAT filings

📅 Summary of Key Spanish Tax Deadlines (2026)

⚖️ Stay Compliant, Stay Stress-Free

Understanding and meeting Spain’s tax deadlines is key to avoiding legal trouble and managing your finances effectively. Whether you’re an individual, a non-resident landlord, or a business owner, keeping up with Spain’s tax calendar doesn’t have to be overwhelming.

Let Taxadora take care of the details. Contact us today or visit our blog for clear, reliable guidance tailored to non-residents and international clients.

FAQ: Spain Tax Deadlines (2026) for Individuals, Expats, and Self-Employed

1. When is the deadline for the annual personal income tax return (Modelo 100 / IRPF)?
   You must file between April 2 and June 30, 2026. If you’re paying via direct debit, submit by June 25 to allow processing before the final deadline of June 30. 
2. I’m an expat—do I have the same deadline?
   Yes. Residents and non-residents alike typically follow the April–June deadline, though non-residents may also face Model 210 requirements for rental or imputed income, which may follow different deadlines.
3. What about quarterly filings—such as for self-employed income or rental withholdings?
   Quarterly deadlines (Modelo 130/131, IVA returns) are fixed:

• 1st Q: April 20
• 2nd Q: July 20
• 3rd Q: October 20
• 4th Q: January 20 (of the following year) 

5. When is corporate tax due?
   For companies on a January–December fiscal year, the Corporate Tax (Impuesto de Sociedades) return is due by July 25, 2026. 
6. Is there a deadline for Wealth Tax?
   Yes, typically filed alongside the income tax—by June 30, 2026—for residents and non-residents with assets in Spain.
7. How long does the tax agency have to audit my filings?
   The statute of limitations for Spanish tax matters is four years, starting from the day after the voluntary filing period ends.

Quick Reference Table

Important Tips to Stay on Track

• Mark your calendar now—April 2 is when the public tax portal (Renta Web) opens.
• If paying via direct debit, file early to avoid delays.
• Misfiling or missing deadlines can lead to fines—planning ahead pays off.
• Many filings can be completed online; in-person appointments are available but booked quickly.
• Different forms and deadlines apply depending on your status as a resident, non-resident, self-employed, or corporate taxpayer.