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Spain tax & financial deadlines

Agencia Tributaria business obligations: corporate tax, VAT and withholding.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Annual corporate tax return

    Modelo 200
    File & pay

    Within the 25 calendar days after the 6 months following the end of the tax period (first 25 days of July for calendar-year companies).

    Annual corporate tax return.

    Applies to: Companies liable to corporate tax

    If the last day is a Saturday or non-working day, it moves to the next working day.

    Authority: Agencia Estatal de Administración Tributaria (AEAT)Agencia Tributaria — Impuesto sobre Sociedades: plazos de presentaciónLast checked Sunday 4 October 2026

  • Withholding on salaries and professional fees

    Modelo 111
    File & pay
    Verification pending

    Quarterly filers: in the first 20 days of April, July, October and January; monthly filers (large companies): in the first 20 days of the following month.

    Return and payment of income tax withheld.

    Applies to: Employers and payers obliged to withhold

    Exact rule not yet read on the official page; verify before relying on this.

    Authority: Agencia Estatal de Administración Tributaria (AEAT)Agencia Tributaria — Modelo 111Last checked Sunday 4 October 2026