Tax Calendar 2026: Key Dates
The year 2026 brings a series of important dates for self-employed individuals, businesses, and taxpayers in general. Knowing when to file taxes and the applicable deadlines is essential to avoid surcharges, penalties, or issues with the Tax Agency (AEAT) and/or the Canary Islands Tax Agency (ATC).
Below is a clear and practical overview of the most relevant tax calendar for the year.
What is the tax calendar?
The tax calendar includes the deadlines for filing returns, self-assessments (the well-known “forms”), and tax payments to the Tax Agency and other authorities. These deadlines cover:
✔ Personal Income Tax (IRPF)
✔ Value Added Tax (VAT) or Canary Islands General Indirect Tax (IGIC)
✔ Instalment payments for self-employed individuals
✔ Withholdings from employees and rentals
✔ Informative returns
✔ Corporate Income Tax
✔ Quarterly and annual filings
✔ Special obligations for non-residents and other groups
Key dates of the 2026 tax calendar
Below is a month-by-month breakdown of the exact dates for filing the most relevant taxes:
📍January
January 15
🔹 Deadline for direct debit payments:
- Withholdings (employees/professionals) – Form 111
- Rental withholdings – Form 115
- Investment income withholdings – Form 123
- Non-Resident Income Tax (IRNR) – Form 216
January 20
🔹 Deadline for filing:
- Withholdings (employees/professionals) – Form 111
- Rental withholdings – Form 115
- Investment income withholdings – Form 123
- IRNR withholdings (non-resident rentals) – Form 216
January 27
🔹 Deadline for direct debit:
- Instalment payments for Personal Income Tax:
- Direct assessment – Form 130
- Objective assessment – Form 131
- Monthly/quarterly VAT return – Form 303
January 30
🔹 Deadline for filing:
- Instalment payments for Personal Income Tax:
- Direct assessment – Form 130
- Objective assessment – Form 131
- Monthly/quarterly VAT return – Form 303
- Annual VAT summary – Form 390
📍February
February 2
🔹 Deadline for filing:
- Annual rental summary – Form 180
- Annual withholding summary – Form 190
- Annual investment income withholding summary – Form 193
- Quarterly IGIC return – Form 420
- Annual IGIC summary – Form 425
⚠️ Important!
In the Canary Islands, the 2nd is a public holiday, so all models would have a deadline of February 3rd.
Link: ATC Fiscal Calendar
📍March
March 2
🔹 Deadline for filing:
- Annual declaration of transactions with third parties – Form 347
March 31
🔹 Deadline for filing:
- Declaration of assets abroad – Form 720
📍April
April 15
📌 Filing obligations for Q1 2026:
🔹 Deadline for direct debit:
- Withholdings (employees/professionals) – Form 111
- Rental withholdings – Form 115
- Investment income withholdings – Form 123
- Instalment payments for Personal Income Tax:
- Direct assessment – Form 130
- Objective assessment – Form 131
- Corporate Income Tax instalment – Form 202
- Monthly/quarterly VAT return – Form 303
April 20
📌 Filing obligations for Q1 2026:
🔹 Deadline for filing:
- Withholdings (employees/professionals) – Form 111
- Rental withholdings – Form 115
- Investment income withholdings – Form 123
- Instalment payments for Personal Income Tax:
- Direct assessment – Form 130
- Objective assessment – Form 131
- Corporate Income Tax instalment – Form 202
- Monthly/quarterly VAT return – Form 303
📍May
May 6
📞 Start of Personal Income Tax return filing by phone
💡+ Info
Telephone to make an appointment: 912 901 340 or 901 200 351
📍June
June 25
📌 End of the deadline for direct debit:
- Personal Income Tax return 2025 – Form 100
- Wealth Tax return – Form 714
June 30
📌 Final deadline for filing:
- Personal Income Tax return 2025 – Form 100
- Wealth Tax return – Form 714
💡+ Info
This date applies to declarations whose result is a refund, negative, and payment due without direct debit of the first payment.
📍July
July 15
🔹 Deadline for direct debit:
📌 Filing obligations for Q2 2026:
- Withholdings (employees/professionals) – Form 111
- Rental withholdings – Form 115
- Investment income withholdings – Form 123
- Instalment payments for Personal Income Tax:
- Direct assessment – Form 130
- Objective assessment – Form 131
- Monthly/quarterly VAT return – Form 303
July 20
📌 Filing obligations for Q2 2026:
🔹 Deadline for filing:
- Withholdings (employees/professionals) – Form 111
- Rental withholdings – Form 115
- Investment income withholdings – Form 123
- Instalment payments for Personal Income Tax:
- Direct assessment – Form 130
- Objective assessment – Form 131
- Monthly/quarterly VAT return – Form 303
July 22
🔹 Deadline for direct debit:
- Annual Corporate Income Tax return 2025 (for companies aligned with the calendar year) – Form 200
July 27
🔹 Deadline for filing:
- Annual Corporate Income Tax return 2025 (for companies aligned with the calendar year) – Form 200
📍August
Only monthly tax obligations for large companies (Forms 111, 115, 123, 303…)
📍September
Only monthly tax obligations for large companies (Forms 111, 115, 123, 303…)
📍October
October 15
🔹 Deadline for direct debit:
📌 Filing obligations for Q3 2026:
- Withholdings (employees/professionals) – Form 111
- Rental withholdings – Form 115
- Investment income withholdings – Form 123
- Instalment payments for Personal Income Tax:
- Direct assessment – Form 130
- Objective assessment – Form 131
- Corporate Income Tax instalment – Form 202
- Monthly/quarterly VAT return – Form 303
October 20
📌 Filing obligations for Q3 2026:
🔹 Deadline for filing:
- Withholdings (employees/professionals) – Form 111
- Rental withholdings – Form 115
- Investment income withholdings – Form 123
- Instalment payments for Personal Income Tax:
- Direct assessment – Form 130
- Objective assessment – Form 131
- Corporate Income Tax instalment – Form 202
- Monthly/quarterly VAT return – Form 303
📍November
Only monthly tax obligations for large companies (Forms 111, 115, 123, 303…)
📍December
December 16
🔹 Deadline for direct debit:
- Corporate Income Tax instalment – Form 202
December 21
🔹 Deadline for filing:
- Corporate Income Tax instalment – Form 202
⚠️ What happens if you are late?
Delays in filing or payment may result in surcharges and penalties, which increase the longer the delay. The Tax Agency may also impose interest and fines if non-compliance is detected late.
*Specific dates for the 2025 Personal Income Tax return (filed in 2026)
📍 April 8, 2026 – Online filing opens
📍 May 6, 2026 – Telephone assistance begins
📍 June 1, 2026 – In-person assistance begins
📍 June 30, 2026 – Deadline for filing and final payment
🔗 Useful links