The Spanish Tax Calendar for Self-Employed Foreigners

The quarters

When the last day falls on a weekend or public holiday it moves to the next working day. Paying by direct debit brings the deadline forward by about five days.

January and February

• Form 390: the annual VAT summary, by 30 January.
• Forms 190 and 180: annual summaries of withholding on staff and professionals, and on rent of premises, by 31 January, if you file 111 or 115.
• Form 347: in February, a statement of customers and suppliers with whom transactions exceeded €3,005.06 in the year, with exceptions.

Spring

• Form 720: between 1 January and 31 March, for residents with accounts, investments or real estate abroad above €50,000 in any of those three groups. See Modelo 720.
• The annual income tax return: from early April to the end of June. The quarterly instalments are deducted here.
• Wealth tax, where it applies, in the same period.

For those who also own property as non-residents

Owners who are not resident have their own dates: rent for a year is declared between 1 and 20 April of the following year (since the 2026 tax year; earlier years were filed in January), and deemed income for a property not let, up to 31 December of the following year. See non-resident property owners.

Dates are those in force at the time of writing and are confirmed each year in the tax agency's official calendar.

A year, month by month

• January: fourth-quarter returns, annual VAT summary, annual withholding summaries. The busiest month.
• February: statement of transactions with third parties, where it applies.
• March: last month for form 720.
• April: first-quarter returns. The income tax campaign opens.
• May: a quiet month. A good time to review the first quarter and estimate the year.
• June: income tax and wealth tax returns close at the end of the month.
• July: second-quarter returns.
• August: nothing due. Documents still accumulate.
• October: third-quarter returns.
• November: second instalment of income tax for those who split the June payment.
• December: last chance for decisions that affect the year: equipment purchases, pension contributions, invoicing dates.

Events with their own clock

Some deadlines run from an event and not from the calendar: one month to notify the tax agency of a change of address or activity; six months from the start of work to apply for the special regime for new arrivals; four months from a property sale for a non-resident's capital gains return; six months from a death for inheritance tax.

These are the ones most often missed, because no quarterly routine brings them up.