Spain Tax Calendar 2027

Non-residents who own a home in Spain that they don't rent out pay income tax every year on a notional income from it (renta imputada), with Modelo 210. Since a change in June 2026, the return for 2026 is filed from 1 April to 31 December 2027 (it used to open on 1 January). The 2025 return is still due by 31 December 2026. You don't need a digital certificate: fill in the form on AEAT's website, print it and pay at a bank in Spain, or pay by transfer from abroad.

Every year: From 1 April to 31 December of the following year (for 2025 income: 1 January to 31 December 2026).

Good to know: The 2025 return keeps the old window, until 31 December 2026. For direct debit, the rule says 23 December, but the tax office's own tables gave 26 December 2025 and 28 December 2026: 23 December is the safe day. From 2027 the form asks how many days the home was at your disposal and your share of ownership. The tax office's payment page still showed the old direct-debit windows on 27 October 2026.

You can give up the Beckham regime for the following year with Modelo 149, and only during November and December. Employees first give their employer the Modelo 145 data form and attach the copy the employer stamps. The choice is final: you cannot opt back in.

Every year: During November and December, for the following year.

Good to know: This is not the same as being excluded: if you stop meeting the conditions, you are out of the regime from that year, whatever the month.

Your monthly contribution depends on the net income you expect for the year. If that changes, update your expected income and choose a new base on Importass, up to six times a year: a request made in January or February applies from 1 March, in March or April from 1 May, and so on; one made in November or December applies from 1 January. After the year, Social Security recalculates it with the real income reported by the tax office and charges or refunds the difference.

Every year: Six two-month windows a year; a change applies from the 1st of the month after its window.

Good to know: The windows are not deadlines: they say when a request takes effect, and you can make one any day. A request on 1 March 2027 falls in the next window and applies from 1 May. After the year, Social Security recalculates your contributions with your real income; a shortfall is paid by the end of the month after you are told, without surcharge.

If you split the tax due on your Renta in two, the remaining 40% is due by 5 November, with no interest. If you chose direct debit for it when you filed, AEAT takes it from your account; if not, pay it with Modelo 102, online or at a bank in Spain, by that day. Splitting was only possible if you filed on time.

Every year: By 5 November of the year you filed.

Good to know: The day is set by each year's Renta order: it was 5 November in 2024, 2025 and 2026. If you put the first part on direct debit, you could still put the second on direct debit until 2 November 2026.

As a self-employed person you pay your Social Security contribution (cuota de autónomos) every month, for that same month. Payment by direct debit is compulsory, and Social Security takes it from your account on the last working day of the month. In 2026 it is 31.5% of a base you choose within your income bracket, between €653.59 and €5,101.20 a month. Paying late costs 10% within the following month and 20% after that.

Every year: Every month, charged on the last working day of that month.

Good to know: The fee is due within the month it covers; when the month ends on a non-working day, it is charged on the working day before, unlike tax deadlines. The account must be at a bank authorised by Social Security. A change of account made between the 1st and the 10th applies that month. The 2027 bases and rates are not published yet.

A decree-law of October 2026 (Real Decreto-ley 29/2026) ends the VAT exemption for furnished homes let for 30 nights or less to the same tenant, unless the home is the landlord's own residence: from 1 December 2026, they are taxed at 10%. A landlord with such lets registers for VAT with Modelo 036 before the first one, charges VAT and files Modelo 303 every quarter. The decree is in force, but Congress must validate it within 30 working days of its publication: the same measure fell when Congress repealed an earlier decree on 2 October 2026.

Every year: From 1 December 2026, if Congress validates RDL 29/2026; then the quarterly Modelo 303 deadlines.

Good to know: Congress had not validated the decree on 27 October 2026. If it repeals it, nothing changes for short lets. AnchorLess updates this deadline when the vote is known.

Freelancers are taxed by default under the simplified direct estimation (estimación directa simplificada), or under módulos (estimación objetiva) for some trades. To leave it for the following year, or to undo an earlier renunciation, file Modelo 036 in December. A renunciation binds you for three years.

Every year: During December, for the following year.

Good to know: When the yearly order for módulos comes out late, the window is extended (to 16 February in 2026).

Non-residents who own a home in Spain that they don't rent out pay income tax every year on a notional income from it (renta imputada), with Modelo 210. Since a change in June 2026, the return for 2026 is filed from 1 April to 31 December 2027 (it used to open on 1 January). The 2025 return is still due by 31 December 2026. You don't need a digital certificate: fill in the form on AEAT's website, print it and pay at a bank in Spain, or pay by transfer from abroad.

Every year: From 1 April to 31 December of the following year (for 2025 income: 1 January to 31 December 2026).

Good to know: The 2025 return keeps the old window, until 31 December 2026. For direct debit, the rule says 23 December, but the tax office's own tables gave 26 December 2025 and 28 December 2026: 23 December is the safe day. From 2027 the form asks how many days the home was at your disposal and your share of ownership. The tax office's payment page still showed the old direct-debit windows on 27 October 2026.

As a self-employed person you pay your Social Security contribution (cuota de autónomos) every month, for that same month. Payment by direct debit is compulsory, and Social Security takes it from your account on the last working day of the month. In 2026 it is 31.5% of a base you choose within your income bracket, between €653.59 and €5,101.20 a month. Paying late costs 10% within the following month and 20% after that.

Every year: Every month, charged on the last working day of that month.

Good to know: The fee is due within the month it covers; when the month ends on a non-working day, it is charged on the working day before, unlike tax deadlines. The account must be at a bank authorised by Social Security. A change of account made between the 1st and the 10th applies that month. The 2027 bases and rates are not published yet.

If you pay employees or other self-employed professionals and withhold income tax from them, pay it to AEAT each quarter with Modelo 111; if you rent business premises and withhold tax from the rent, with Modelo 115. File in the first 20 days of January, April, July and October. No 111 or 115 is due for a quarter in which you paid nothing subject to withholding.

Every year: 1–20 January, April, July and October (to the next working day when the 20th is not one).

Good to know: 20 January, 20 April, 20 July and 20 October 2027 are all working days. Large companies file monthly.

Non-residents who rent out a property in Spain declare the rent with Modelo 210. Since a change in June 2026, rent with tax to pay is declared once a year, from 1 to 20 April of the following year, whether you file each rent separately or group the year: this applies to rent from October 2026 on (or all 2026 rent if you group it). Returns that come to zero tax are filed from 1 to 20 January of the following year, and refunds can be claimed from 1 February.

Every year: Tax to pay: 1–20 April of the following year; zero returns: 1–20 January; refunds from 1 February.

Good to know: Rent from July to September 2026 filed separately was due from 1 to 20 October 2026, under the old rules. To pay by direct debit, file from 1 to 15 April. Refunds can be claimed from 1 February, within 4 years. Rent earned in 2027 is declared in 2028.

Self-employed people in direct estimation pay 20% of their net profit for the year so far, minus tax withheld by clients and earlier payments, each quarter with Modelo 130 (Modelo 131 for the módulos system). The deadlines are the VAT ones: first 20 days of April, July and October, first 30 days of January. Professionals are excused if at least 70% of last year's income had tax withheld by their clients. When nothing is due, you still file a nil return.

Every year: 1–20 April, July and October; 1–30 January for the last quarter (to the next working day when the last day is not one).

Good to know: The 70% test uses last year's income; in your first year, the quarter itself. The payment is reduced when last year's net income was €12,000 or less. The 130 can still be filed on paper, on a form printed from the tax office's website. 30 January 2027 is a Saturday, so the last quarter of 2026 is due on Monday 1 February 2027.

If you withheld tax during the year, file the annual summaries in January: Modelo 190 for the tax withheld from staff and freelancers (Modelo 111), Modelo 180 for the tax withheld from the rent of your premises (Modelo 115). They list each person you withheld from and how much. They are filed online.

Every year: 1–31 January (to the next working day when the 31st is not one).

Good to know: 31 January 2027 is a Sunday, so they are due on Monday 1 February 2027 (in 2026, Saturday 31 January became 2 February in the tax office's calendar).

If you invoice with VAT, file Modelo 303 every quarter and pay the VAT you charged minus the VAT you paid on business costs. File in the first 20 days of April, July and October, and in the first 30 days of January for October to December. File it even for a quarter with no activity. It is filed online only, with Cl@ve, a digital certificate or eIDAS.

Every year: 1–20 April, July and October; 1–30 January for the last quarter (to the next working day when the last day is not one).

Good to know: 30 January 2027 is a Saturday, so the return for October to December 2026 is due on Monday 1 February 2027. To pay by direct debit, file earlier: as a rule by the 15th, and in January by a day the tax office sets (27 January in 2026). Large businesses and those in the SII file monthly. The Canary Islands, Ceuta and Melilla have IGIC and IPSI instead of VAT.

Along with the last quarterly VAT return, file the annual VAT summary (Modelo 390) for 2026 in the first 30 days of January 2027. Most freelancers taxed in the normal way must file it. You are exempt if you file quarterly, pay VAT only to the Spanish State (not the Basque Country or Navarre) and work only under the simplified VAT regime (módulos) or rent out urban property; you then answer the extra questions in your last 303 of the year.

Every year: During the first 30 days of January (to the next working day when the 30th is not one).

Good to know: 30 January 2027 is a Saturday, so it is due on Monday 1 February 2027. Those who keep their VAT books in the SII don't file it. The exemption does not apply if no return is due for the last quarter.

If you sell or buy goods or services with businesses in other EU countries (for example, services you bill to an EU client without Spanish VAT), list those operations in Modelo 349. File it every quarter, with the VAT deadlines, while these operations stay at or under €50,000 in the quarter and in each of the four previous quarters; above that, every month.

Every year: Quarterly: 1–20 April, July and October, and 1–30 January for the last quarter (to the next working day when the last day is not one).

Good to know: It covers goods sent to or bought from other EU countries, and services billed to or bought from businesses there under the reverse charge. The last quarter of 2026 is due on Monday 1 February 2027, as 30 January is a Saturday.

A decree-law of October 2026 (Real Decreto-ley 29/2026) ends the VAT exemption for furnished homes let for 30 nights or less to the same tenant, unless the home is the landlord's own residence: from 1 December 2026, they are taxed at 10%. A landlord with such lets registers for VAT with Modelo 036 before the first one, charges VAT and files Modelo 303 every quarter. The decree is in force, but Congress must validate it within 30 working days of its publication: the same measure fell when Congress repealed an earlier decree on 2 October 2026.

Every year: From 1 December 2026, if Congress validates RDL 29/2026; then the quarterly Modelo 303 deadlines.

Good to know: Congress had not validated the decree on 27 October 2026. If it repeals it, nothing changes for short lets. AnchorLess updates this deadline when the vote is known.

Your monthly contribution depends on the net income you expect for the year. If that changes, update your expected income and choose a new base on Importass, up to six times a year: a request made in January or February applies from 1 March, in March or April from 1 May, and so on; one made in November or December applies from 1 January. After the year, Social Security recalculates it with the real income reported by the tax office and charges or refunds the difference.

Every year: Six two-month windows a year; a change applies from the 1st of the month after its window.

Good to know: The windows are not deadlines: they say when a request takes effect, and you can make one any day. A request on 1 March 2027 falls in the next window and applies from 1 May. After the year, Social Security recalculates your contributions with your real income; a shortfall is paid by the end of the month after you are told, without surcharge.

Spanish tax residents declare what they hold abroad in three categories: bank accounts, securities and insurance, and real estate. File for a category when it was worth more than €50,000 on 31 December (for accounts, also when the last-quarter average balance was), online between 1 January and 31 March. In later years you file again only if a category has grown by more than €20,000 since your last Modelo 720, or if you stopped holding something you declared. People under the Beckham regime do not file it; their spouse and children may have to.

Every year: Every year from 1 January to 31 March.

Good to know: Under the Beckham regime you don't file it, the tax office says; your family members may have to if they are tax resident. Shares of foreign companies held through a Spanish bank or broker, which reports them, are not declared. New residents: the first Modelo 720 covers 31 December of your first year as a resident. 31 March 2027 is a Wednesday.

Spanish tax residents declare crypto-assets kept for them by a custodian or exchange outside Spain when their total value on 31 December was over €50,000. File online between 1 January and 31 March; in later years only if the total has grown by more than €20,000 since your last Modelo 721. The rule covers crypto held by a custodian on your behalf, not keys you hold yourself.

Every year: Every year from 1 January to 31 March.

Good to know: Only crypto kept for you by a custodian or exchange counts, not keys you hold yourself, and not crypto with a custodian that already reports to the Spanish tax office. Whether Beckham taxpayers file it: the tax office has not said.

As a self-employed person you pay your Social Security contribution (cuota de autónomos) every month, for that same month. Payment by direct debit is compulsory, and Social Security takes it from your account on the last working day of the month. In 2026 it is 31.5% of a base you choose within your income bracket, between €653.59 and €5,101.20 a month. Paying late costs 10% within the following month and 20% after that.

Every year: Every month, charged on the last working day of that month.

Good to know: The fee is due within the month it covers; when the month ends on a non-working day, it is charged on the working day before, unlike tax deadlines. The account must be at a bank authorised by Social Security. A change of account made between the 1st and the 10th applies that month. The 2027 bases and rates are not published yet.

In February, report every person or business with whom your operations in 2026 added up to more than €3,005.06. You don't file it if nobody passed that amount, or if you keep your VAT books in AEAT's SII. People under módulos and the simplified VAT regime only report the purchases they record (and the invoices they issue).

Every year: During February (to the next working day when 28 February is not one).

Good to know: 28 February 2027 is a Sunday, so it is due on Monday 1 March 2027. 1 March is a regional holiday in Andalucía and the Balearic Islands: residents there have until Tuesday 2 March.

As a self-employed person you pay your Social Security contribution (cuota de autónomos) every month, for that same month. Payment by direct debit is compulsory, and Social Security takes it from your account on the last working day of the month. In 2026 it is 31.5% of a base you choose within your income bracket, between €653.59 and €5,101.20 a month. Paying late costs 10% within the following month and 20% after that.

Every year: Every month, charged on the last working day of that month.

Good to know: The fee is due within the month it covers; when the month ends on a non-working day, it is charged on the working day before, unlike tax deadlines. The account must be at a bank authorised by Social Security. A change of account made between the 1st and the 10th applies that month. The 2027 bases and rates are not published yet.

Your monthly contribution depends on the net income you expect for the year. If that changes, update your expected income and choose a new base on Importass, up to six times a year: a request made in January or February applies from 1 March, in March or April from 1 May, and so on; one made in November or December applies from 1 January. After the year, Social Security recalculates it with the real income reported by the tax office and charges or refunds the difference.

Every year: Six two-month windows a year; a change applies from the 1st of the month after its window.

Good to know: The windows are not deadlines: they say when a request takes effect, and you can make one any day. A request on 1 March 2027 falls in the next window and applies from 1 May. After the year, Social Security recalculates your contributions with your real income; a shortfall is paid by the end of the month after you are told, without surcharge.

As a self-employed person you pay your Social Security contribution (cuota de autónomos) every month, for that same month. Payment by direct debit is compulsory, and Social Security takes it from your account on the last working day of the month. In 2026 it is 31.5% of a base you choose within your income bracket, between €653.59 and €5,101.20 a month. Paying late costs 10% within the following month and 20% after that.

Every year: Every month, charged on the last working day of that month.

Good to know: The fee is due within the month it covers; when the month ends on a non-working day, it is charged on the working day before, unlike tax deadlines. The account must be at a bank authorised by Social Security. A change of account made between the 1st and the 10th applies that month. The 2027 bases and rates are not published yet.

Self-employed people in direct estimation pay 20% of their net profit for the year so far, minus tax withheld by clients and earlier payments, each quarter with Modelo 130 (Modelo 131 for the módulos system). The deadlines are the VAT ones: first 20 days of April, July and October, first 30 days of January. Professionals are excused if at least 70% of last year's income had tax withheld by their clients. When nothing is due, you still file a nil return.

Every year: 1–20 April, July and October; 1–30 January for the last quarter (to the next working day when the last day is not one).

Good to know: The 70% test uses last year's income; in your first year, the quarter itself. The payment is reduced when last year's net income was €12,000 or less. The 130 can still be filed on paper, on a form printed from the tax office's website. 30 January 2027 is a Saturday, so the last quarter of 2026 is due on Monday 1 February 2027.

If you pay employees or other self-employed professionals and withhold income tax from them, pay it to AEAT each quarter with Modelo 111; if you rent business premises and withhold tax from the rent, with Modelo 115. File in the first 20 days of January, April, July and October. No 111 or 115 is due for a quarter in which you paid nothing subject to withholding.

Every year: 1–20 January, April, July and October (to the next working day when the 20th is not one).

Good to know: 20 January, 20 April, 20 July and 20 October 2027 are all working days. Large companies file monthly.

If you invoice with VAT, file Modelo 303 every quarter and pay the VAT you charged minus the VAT you paid on business costs. File in the first 20 days of April, July and October, and in the first 30 days of January for October to December. File it even for a quarter with no activity. It is filed online only, with Cl@ve, a digital certificate or eIDAS.

Every year: 1–20 April, July and October; 1–30 January for the last quarter (to the next working day when the last day is not one).

Good to know: 30 January 2027 is a Saturday, so the return for October to December 2026 is due on Monday 1 February 2027. To pay by direct debit, file earlier: as a rule by the 15th, and in January by a day the tax office sets (27 January in 2026). Large businesses and those in the SII file monthly. The Canary Islands, Ceuta and Melilla have IGIC and IPSI instead of VAT.

If you sell or buy goods or services with businesses in other EU countries (for example, services you bill to an EU client without Spanish VAT), list those operations in Modelo 349. File it every quarter, with the VAT deadlines, while these operations stay at or under €50,000 in the quarter and in each of the four previous quarters; above that, every month.

Every year: Quarterly: 1–20 April, July and October, and 1–30 January for the last quarter (to the next working day when the last day is not one).

Good to know: It covers goods sent to or bought from other EU countries, and services billed to or bought from businesses there under the reverse charge. The last quarter of 2026 is due on Monday 1 February 2027, as 30 January is a Saturday.

Non-residents who rent out a property in Spain declare the rent with Modelo 210. Since a change in June 2026, rent with tax to pay is declared once a year, from 1 to 20 April of the following year, whether you file each rent separately or group the year: this applies to rent from October 2026 on (or all 2026 rent if you group it). Returns that come to zero tax are filed from 1 to 20 January of the following year, and refunds can be claimed from 1 February.

Every year: Tax to pay: 1–20 April of the following year; zero returns: 1–20 January; refunds from 1 February.

Good to know: Rent from July to September 2026 filed separately was due from 1 to 20 October 2026, under the old rules. To pay by direct debit, file from 1 to 15 April. Refunds can be claimed from 1 February, within 4 years. Rent earned in 2027 is declared in 2028.

Non-residents who own a home in Spain that they don't rent out pay income tax every year on a notional income from it (renta imputada), with Modelo 210. Since a change in June 2026, the return for 2026 is filed from 1 April to 31 December 2027 (it used to open on 1 January). The 2025 return is still due by 31 December 2026. You don't need a digital certificate: fill in the form on AEAT's website, print it and pay at a bank in Spain, or pay by transfer from abroad.

Every year: From 1 April to 31 December of the following year (for 2025 income: 1 January to 31 December 2026).

Good to know: The 2025 return keeps the old window, until 31 December 2026. For direct debit, the rule says 23 December, but the tax office's own tables gave 26 December 2025 and 28 December 2026: 23 December is the safe day. From 2027 the form asks how many days the home was at your disposal and your share of ownership. The tax office's payment page still showed the old direct-debit windows on 27 October 2026.

Under the Beckham regime you file Modelo 151 instead of the ordinary Renta, online, in the same window as the Renta: for 2026 income, from early April to 30 June 2027. All your employment income counts as Spanish income; other income is taxed only if it comes from Spain. To pay by direct debit, file a few days before the end (by 25 June in 2026).

Every year: Same window as the Renta, set every year (8 April to 30 June in 2026).

Good to know: The window is the Renta's, set every year: 8 April to 30 June in 2026; the 2027 dates come around late March 2027. To pay by direct debit, file by the direct-debit day (25 June in 2026). Online only.

Spanish tax residents file the annual income tax return (the Renta, Modelo 100) for 2026 income in spring 2027, until 30 June. AEAT prepares a draft (borrador) from the data it holds: check it, add what is missing (foreign income, rentals, foreign pensions) and file it online or, by appointment, have AEAT prepare it by phone or at an office. Only some people are excused, such as an employee with one employer and up to €22,000 of pay; anyone registered as self-employed at any time in the year must file. If you arrived in 2026 and spent more than 183 days in Spain, you are resident for the whole of 2026 and declare your worldwide income.

Every year: Every spring, from early April to 30 June (set each year by an Orden HAC).

Good to know: The opening day is set every year around March: 7 April 2021, 6 April 2022, 11 April 2023, 3 April 2024, 2 April 2025, 8 April 2026. Until the 2027 order is out, the page shows Wednesday 7 April 2027 as an estimate. The end has been 30 June every year (1 July in 2024, when 30 June was a Sunday). In 2026 the tax office also prepared returns by phone from 6 May and at its offices from 1 June, by appointment.

The wealth tax (Impuesto sobre el Patrimonio) is filed online in the same window as the Renta: for your wealth on 31 December 2026, from early April to 30 June 2027. You must file if you owe tax after reliefs, or if your assets are worth more than €2 million even when nothing is due. Residents are taxed on their worldwide net wealth, with €700,000 tax-free in most regions and the main home exempt up to €300,000; non-residents and people under the Beckham regime only on what they own in Spain. Each region sets its own tax-free amount and reliefs.

Every year: Same window as the Renta (8 April to 30 June in 2026).

Good to know: Tax-free amounts for residents: €700,000 in most regions, €500,000 in Catalonia and Extremadura, €1,000,000 in the Valencian Community, €3,000,000 in the Balearic Islands. Non-residents get €700,000 and are taxed only on what they own in Spain. Madrid and Andalucía have a 100% relief, but while the solidarity tax exists it only covers the part of the wealth tax above the solidarity tax, so fortunes over €3 million still pay. The Basque Country and Navarre have their own rules.

As a self-employed person you pay your Social Security contribution (cuota de autónomos) every month, for that same month. Payment by direct debit is compulsory, and Social Security takes it from your account on the last working day of the month. In 2026 it is 31.5% of a base you choose within your income bracket, between €653.59 and €5,101.20 a month. Paying late costs 10% within the following month and 20% after that.

Every year: Every month, charged on the last working day of that month.

Good to know: The fee is due within the month it covers; when the month ends on a non-working day, it is charged on the working day before, unlike tax deadlines. The account must be at a bank authorised by Social Security. A change of account made between the 1st and the 10th applies that month. The 2027 bases and rates are not published yet.

Your monthly contribution depends on the net income you expect for the year. If that changes, update your expected income and choose a new base on Importass, up to six times a year: a request made in January or February applies from 1 March, in March or April from 1 May, and so on; one made in November or December applies from 1 January. After the year, Social Security recalculates it with the real income reported by the tax office and charges or refunds the difference.

Every year: Six two-month windows a year; a change applies from the 1st of the month after its window.

Good to know: The windows are not deadlines: they say when a request takes effect, and you can make one any day. A request on 1 March 2027 falls in the next window and applies from 1 May. After the year, Social Security recalculates your contributions with your real income; a shortfall is paid by the end of the month after you are told, without surcharge.

As a self-employed person you pay your Social Security contribution (cuota de autónomos) every month, for that same month. Payment by direct debit is compulsory, and Social Security takes it from your account on the last working day of the month. In 2026 it is 31.5% of a base you choose within your income bracket, between €653.59 and €5,101.20 a month. Paying late costs 10% within the following month and 20% after that.

Every year: Every month, charged on the last working day of that month.

Good to know: The fee is due within the month it covers; when the month ends on a non-working day, it is charged on the working day before, unlike tax deadlines. The account must be at a bank authorised by Social Security. A change of account made between the 1st and the 10th applies that month. The 2027 bases and rates are not published yet.

If your Renta, your Beckham-regime return (Modelo 151) or your wealth tax return shows tax to pay and you want AEAT to take it from your bank account, file a few days before the end of the campaign (25 June in 2026). You can split the payment: 60% now and 40% on 5 November, with no interest. The account should be at a bank that collects for AEAT; if you have no account at one, an account in another country of the SEPA area works. After this day you can still file until 30 June, but you pay yourself: online by card, Bizum or charge to your account, with a payment reference (NRC) from your bank, or at a bank.

Every year: A few days before the Renta's last day, set each year (25 June in 2025 and 2026).

Good to know: Every year since 2022 it has fallen three working days before the end: 25 June in 2025 and 2026, so Friday 25 June 2027, not yet published. The same day applies to Modelos 151 and 714. After it, you can still file until 30 June and pay another way (card, bank, payment reference); direct debit is then possible only for the second 40%.

As a self-employed person you pay your Social Security contribution (cuota de autónomos) every month, for that same month. Payment by direct debit is compulsory, and Social Security takes it from your account on the last working day of the month. In 2026 it is 31.5% of a base you choose within your income bracket, between €653.59 and €5,101.20 a month. Paying late costs 10% within the following month and 20% after that.

Every year: Every month, charged on the last working day of that month.

Good to know: The fee is due within the month it covers; when the month ends on a non-working day, it is charged on the working day before, unlike tax deadlines. The account must be at a bank authorised by Social Security. A change of account made between the 1st and the 10th applies that month. The 2027 bases and rates are not published yet.

If you issue invoices with software (an invoicing program or app), it must meet the new anti-fraud requirements (VERI*FACTU) before 1 July 2027 if you are self-employed, under the law as it stands. On 5 October 2026 the Ministry of Finance announced that it plans to postpone this to October 2028, to match the start of compulsory electronic invoicing for businesses with a turnover of up to €8 million, but no rule has changed the date yet. Ask your software provider whether its product is adapted.

Every year: Before 1 July 2027 for the self-employed (1 January 2027 for companies), unless the announced delay is adopted.

Good to know: The law (RD 1007/2023, as amended in December 2025) says before 1 July 2027 for the self-employed. On 5 October 2026 the Ministry of Finance announced a delay to October 2028, but no decree had made it by 27 October 2026. It applies only if you invoice with software, and not if you keep your VAT books in the SII. Electronic invoicing between businesses is a separate obligation, from October 2028 for the self-employed.

Self-employed people in direct estimation pay 20% of their net profit for the year so far, minus tax withheld by clients and earlier payments, each quarter with Modelo 130 (Modelo 131 for the módulos system). The deadlines are the VAT ones: first 20 days of April, July and October, first 30 days of January. Professionals are excused if at least 70% of last year's income had tax withheld by their clients. When nothing is due, you still file a nil return.

Every year: 1–20 April, July and October; 1–30 January for the last quarter (to the next working day when the last day is not one).

Good to know: The 70% test uses last year's income; in your first year, the quarter itself. The payment is reduced when last year's net income was €12,000 or less. The 130 can still be filed on paper, on a form printed from the tax office's website. 30 January 2027 is a Saturday, so the last quarter of 2026 is due on Monday 1 February 2027.

If you pay employees or other self-employed professionals and withhold income tax from them, pay it to AEAT each quarter with Modelo 111; if you rent business premises and withhold tax from the rent, with Modelo 115. File in the first 20 days of January, April, July and October. No 111 or 115 is due for a quarter in which you paid nothing subject to withholding.

Every year: 1–20 January, April, July and October (to the next working day when the 20th is not one).

Good to know: 20 January, 20 April, 20 July and 20 October 2027 are all working days. Large companies file monthly.

If you invoice with VAT, file Modelo 303 every quarter and pay the VAT you charged minus the VAT you paid on business costs. File in the first 20 days of April, July and October, and in the first 30 days of January for October to December. File it even for a quarter with no activity. It is filed online only, with Cl@ve, a digital certificate or eIDAS.

Every year: 1–20 April, July and October; 1–30 January for the last quarter (to the next working day when the last day is not one).

Good to know: 30 January 2027 is a Saturday, so the return for October to December 2026 is due on Monday 1 February 2027. To pay by direct debit, file earlier: as a rule by the 15th, and in January by a day the tax office sets (27 January in 2026). Large businesses and those in the SII file monthly. The Canary Islands, Ceuta and Melilla have IGIC and IPSI instead of VAT.

If you sell or buy goods or services with businesses in other EU countries (for example, services you bill to an EU client without Spanish VAT), list those operations in Modelo 349. File it every quarter, with the VAT deadlines, while these operations stay at or under €50,000 in the quarter and in each of the four previous quarters; above that, every month.

Every year: Quarterly: 1–20 April, July and October, and 1–30 January for the last quarter (to the next working day when the last day is not one).

Good to know: It covers goods sent to or bought from other EU countries, and services billed to or bought from businesses there under the reverse charge. The last quarter of 2026 is due on Monday 1 February 2027, as 30 January is a Saturday.

The temporary solidarity tax on large fortunes (Impuesto Temporal de Solidaridad de las Grandes Fortunas) taxes net wealth above €3 million, on top of the wealth tax, which you deduct from it. Despite its name it is still in force: it was extended until wealth taxation is reviewed in a reform of regional financing, which has not happened. File Modelo 718 online in July if you owe any: for wealth on 31 December 2026, from 1 July to 2 August 2027, as 31 July is a Saturday.

Every year: From 1 to 31 July of the following year (to the next working day when the 31st is not one).

Good to know: Only those with tax to pay file. 31 July 2027 is a Saturday, so the window ends on Monday 2 August 2027. Non-residents outside the EU must appoint a representative in Spain before the window ends. If a law ended the tax before 31 December 2026, this date would go.

Your monthly contribution depends on the net income you expect for the year. If that changes, update your expected income and choose a new base on Importass, up to six times a year: a request made in January or February applies from 1 March, in March or April from 1 May, and so on; one made in November or December applies from 1 January. After the year, Social Security recalculates it with the real income reported by the tax office and charges or refunds the difference.

Every year: Six two-month windows a year; a change applies from the 1st of the month after its window.

Good to know: The windows are not deadlines: they say when a request takes effect, and you can make one any day. A request on 1 March 2027 falls in the next window and applies from 1 May. After the year, Social Security recalculates your contributions with your real income; a shortfall is paid by the end of the month after you are told, without surcharge.

As a self-employed person you pay your Social Security contribution (cuota de autónomos) every month, for that same month. Payment by direct debit is compulsory, and Social Security takes it from your account on the last working day of the month. In 2026 it is 31.5% of a base you choose within your income bracket, between €653.59 and €5,101.20 a month. Paying late costs 10% within the following month and 20% after that.

Every year: Every month, charged on the last working day of that month.

Good to know: The fee is due within the month it covers; when the month ends on a non-working day, it is charged on the working day before, unlike tax deadlines. The account must be at a bank authorised by Social Security. A change of account made between the 1st and the 10th applies that month. The 2027 bases and rates are not published yet.

As a self-employed person you pay your Social Security contribution (cuota de autónomos) every month, for that same month. Payment by direct debit is compulsory, and Social Security takes it from your account on the last working day of the month. In 2026 it is 31.5% of a base you choose within your income bracket, between €653.59 and €5,101.20 a month. Paying late costs 10% within the following month and 20% after that.

Every year: Every month, charged on the last working day of that month.

Good to know: The fee is due within the month it covers; when the month ends on a non-working day, it is charged on the working day before, unlike tax deadlines. The account must be at a bank authorised by Social Security. A change of account made between the 1st and the 10th applies that month. The 2027 bases and rates are not published yet.

Your monthly contribution depends on the net income you expect for the year. If that changes, update your expected income and choose a new base on Importass, up to six times a year: a request made in January or February applies from 1 March, in March or April from 1 May, and so on; one made in November or December applies from 1 January. After the year, Social Security recalculates it with the real income reported by the tax office and charges or refunds the difference.

Every year: Six two-month windows a year; a change applies from the 1st of the month after its window.

Good to know: The windows are not deadlines: they say when a request takes effect, and you can make one any day. A request on 1 March 2027 falls in the next window and applies from 1 May. After the year, Social Security recalculates your contributions with your real income; a shortfall is paid by the end of the month after you are told, without surcharge.

As a self-employed person you pay your Social Security contribution (cuota de autónomos) every month, for that same month. Payment by direct debit is compulsory, and Social Security takes it from your account on the last working day of the month. In 2026 it is 31.5% of a base you choose within your income bracket, between €653.59 and €5,101.20 a month. Paying late costs 10% within the following month and 20% after that.

Every year: Every month, charged on the last working day of that month.

Good to know: The fee is due within the month it covers; when the month ends on a non-working day, it is charged on the working day before, unlike tax deadlines. The account must be at a bank authorised by Social Security. A change of account made between the 1st and the 10th applies that month. The 2027 bases and rates are not published yet.

Self-employed people in direct estimation pay 20% of their net profit for the year so far, minus tax withheld by clients and earlier payments, each quarter with Modelo 130 (Modelo 131 for the módulos system). The deadlines are the VAT ones: first 20 days of April, July and October, first 30 days of January. Professionals are excused if at least 70% of last year's income had tax withheld by their clients. When nothing is due, you still file a nil return.

Every year: 1–20 April, July and October; 1–30 January for the last quarter (to the next working day when the last day is not one).

Good to know: The 70% test uses last year's income; in your first year, the quarter itself. The payment is reduced when last year's net income was €12,000 or less. The 130 can still be filed on paper, on a form printed from the tax office's website. 30 January 2027 is a Saturday, so the last quarter of 2026 is due on Monday 1 February 2027.

If you pay employees or other self-employed professionals and withhold income tax from them, pay it to AEAT each quarter with Modelo 111; if you rent business premises and withhold tax from the rent, with Modelo 115. File in the first 20 days of January, April, July and October. No 111 or 115 is due for a quarter in which you paid nothing subject to withholding.

Every year: 1–20 January, April, July and October (to the next working day when the 20th is not one).

Good to know: 20 January, 20 April, 20 July and 20 October 2027 are all working days. Large companies file monthly.

If you invoice with VAT, file Modelo 303 every quarter and pay the VAT you charged minus the VAT you paid on business costs. File in the first 20 days of April, July and October, and in the first 30 days of January for October to December. File it even for a quarter with no activity. It is filed online only, with Cl@ve, a digital certificate or eIDAS.

Every year: 1–20 April, July and October; 1–30 January for the last quarter (to the next working day when the last day is not one).

Good to know: 30 January 2027 is a Saturday, so the return for October to December 2026 is due on Monday 1 February 2027. To pay by direct debit, file earlier: as a rule by the 15th, and in January by a day the tax office sets (27 January in 2026). Large businesses and those in the SII file monthly. The Canary Islands, Ceuta and Melilla have IGIC and IPSI instead of VAT.

If you sell or buy goods or services with businesses in other EU countries (for example, services you bill to an EU client without Spanish VAT), list those operations in Modelo 349. File it every quarter, with the VAT deadlines, while these operations stay at or under €50,000 in the quarter and in each of the four previous quarters; above that, every month.

Every year: Quarterly: 1–20 April, July and October, and 1–30 January for the last quarter (to the next working day when the last day is not one).

Good to know: It covers goods sent to or bought from other EU countries, and services billed to or bought from businesses there under the reverse charge. The last quarter of 2026 is due on Monday 1 February 2027, as 30 January is a Saturday.

As a self-employed person you pay your Social Security contribution (cuota de autónomos) every month, for that same month. Payment by direct debit is compulsory, and Social Security takes it from your account on the last working day of the month. In 2026 it is 31.5% of a base you choose within your income bracket, between €653.59 and €5,101.20 a month. Paying late costs 10% within the following month and 20% after that.

Every year: Every month, charged on the last working day of that month.

Good to know: The fee is due within the month it covers; when the month ends on a non-working day, it is charged on the working day before, unlike tax deadlines. The account must be at a bank authorised by Social Security. A change of account made between the 1st and the 10th applies that month. The 2027 bases and rates are not published yet.

You can give up the Beckham regime for the following year with Modelo 149, and only during November and December. Employees first give their employer the Modelo 145 data form and attach the copy the employer stamps. The choice is final: you cannot opt back in.

Every year: During November and December, for the following year.

Good to know: This is not the same as being excluded: if you stop meeting the conditions, you are out of the regime from that year, whatever the month.

Your monthly contribution depends on the net income you expect for the year. If that changes, update your expected income and choose a new base on Importass, up to six times a year: a request made in January or February applies from 1 March, in March or April from 1 May, and so on; one made in November or December applies from 1 January. After the year, Social Security recalculates it with the real income reported by the tax office and charges or refunds the difference.

Every year: Six two-month windows a year; a change applies from the 1st of the month after its window.

Good to know: The windows are not deadlines: they say when a request takes effect, and you can make one any day. A request on 1 March 2027 falls in the next window and applies from 1 May. After the year, Social Security recalculates your contributions with your real income; a shortfall is paid by the end of the month after you are told, without surcharge.

If you split the tax due on your Renta in two, the remaining 40% is due by 5 November, with no interest. If you chose direct debit for it when you filed, AEAT takes it from your account; if not, pay it with Modelo 102, online or at a bank in Spain, by that day. Splitting was only possible if you filed on time.

Every year: By 5 November of the year you filed.

Good to know: The day is set by each year's Renta order: it was 5 November in 2024, 2025 and 2026. If you put the first part on direct debit, you could still put the second on direct debit until 2 November 2026.

As a self-employed person you pay your Social Security contribution (cuota de autónomos) every month, for that same month. Payment by direct debit is compulsory, and Social Security takes it from your account on the last working day of the month. In 2026 it is 31.5% of a base you choose within your income bracket, between €653.59 and €5,101.20 a month. Paying late costs 10% within the following month and 20% after that.

Every year: Every month, charged on the last working day of that month.

Good to know: The fee is due within the month it covers; when the month ends on a non-working day, it is charged on the working day before, unlike tax deadlines. The account must be at a bank authorised by Social Security. A change of account made between the 1st and the 10th applies that month. The 2027 bases and rates are not published yet.

Freelancers are taxed by default under the simplified direct estimation (estimación directa simplificada), or under módulos (estimación objetiva) for some trades. To leave it for the following year, or to undo an earlier renunciation, file Modelo 036 in December. A renunciation binds you for three years.

Every year: During December, for the following year.

Good to know: When the yearly order for módulos comes out late, the window is extended (to 16 February in 2026).

Non-residents who own a home in Spain that they don't rent out pay income tax every year on a notional income from it (renta imputada), with Modelo 210. Since a change in June 2026, the return for 2026 is filed from 1 April to 31 December 2027 (it used to open on 1 January). The 2025 return is still due by 31 December 2026. You don't need a digital certificate: fill in the form on AEAT's website, print it and pay at a bank in Spain, or pay by transfer from abroad.

Every year: From 1 April to 31 December of the following year (for 2025 income: 1 January to 31 December 2026).

Good to know: The 2025 return keeps the old window, until 31 December 2026. For direct debit, the rule says 23 December, but the tax office's own tables gave 26 December 2025 and 28 December 2026: 23 December is the safe day. From 2027 the form asks how many days the home was at your disposal and your share of ownership. The tax office's payment page still showed the old direct-debit windows on 27 October 2026.

As a self-employed person you pay your Social Security contribution (cuota de autónomos) every month, for that same month. Payment by direct debit is compulsory, and Social Security takes it from your account on the last working day of the month. In 2026 it is 31.5% of a base you choose within your income bracket, between €653.59 and €5,101.20 a month. Paying late costs 10% within the following month and 20% after that.

Every year: Every month, charged on the last working day of that month.

Good to know: The fee is due within the month it covers; when the month ends on a non-working day, it is charged on the working day before, unlike tax deadlines. The account must be at a bank authorised by Social Security. A change of account made between the 1st and the 10th applies that month. The 2027 bases and rates are not published yet.