Spanish tax deadlines and notices across the calendar year

Terms used

• autónomo — An autónomo is a self-employed worker registered with Spanish social security and the tax agency.

Key rules

• Self-employed: Quarterly returns are due on the 20th of April, July and October, and by 30 January for the last quarter.

The big date: the Renta campaign

Your yearly income tax return (the Renta, modelo 100) is filed once a year, from early April to 30 June. The next campaign covers the 2026 tax year, 1 January to 31 December 2026. You declare income the calendar year after you earn it.

The exact opening dates are announced each spring. Recent campaigns followed this pattern:

• Online filing opens in early April.
• Phone appointments open in May or June.
• In-person appointments open in early June.

Your first Renta covers the first calendar year in which you are a tax resident, the first year with more than 183 days in Spain, and is filed in the spring after it: filing your first return. If you are under the Beckham regime, you file modelo 151 instead of modelo 100: the Beckham regime.

Paying or getting money back

If you owe tax, you can pay up to the end of the campaign. Choose one of these ways:

• Direct debit (domiciliación). Ask for direct debit a few days before the campaign ends on 30 June.
• Online banking at a collaborating bank.
• Card payment through the tax agency's website.
• A payment slip (NRC) paid at a bank.

You can split the payment in two without interest. Pay 60% when you file and 40% by 5 November. If you chose direct debit, the second part is taken from your account on that date.

Refunds are paid by bank transfer.

January to March: foreign assets

If you are a resident with foreign assets worth over 50,000 euros in any one category (accounts, securities or property), you file modelo 720 between 1 January and 31 March of the following year. This applies from your first year as a resident.

Wealth tax and the large-fortunes tax

Wealth tax (Patrimonio, modelo 714) applies if your net assets are over 700,000 euros. The first 300,000 euros of your main home are exempt. You file it in the Renta campaign, and allowances and rates vary by region. A separate solidarity tax applies to fortunes above 3 million euros.

If you are self-employed

As a new autónomo you file every quarter. Keep this calendar:

• VAT (modelo 303): 1 to 20 April, July and October, and 1 to 30 January for the fourth quarter.
• Income tax instalments: modelo 130 if you use direct estimation, or modelo 131 if you use modules. They follow the same dates as modelo 303. Modelo 130 pays 20% of your net profit minus earlier payments.
• Annual VAT summary: modelo 390, in January.
• Withholdings: if you invoice professional clients, modelo 111 each quarter and modelo 190 once a year.
• EU trade: if you trade within the EU, modelo 349.

Which of these apply depends on your activity.

If you are a non-resident with Spanish income

You use modelo 210 instead of the Renta: the non-resident return.

Notices from Hacienda

Hacienda sends notices to your tax address by post, or to your DEHú electronic mailbox if you must use it. Each notice starts a deadline that runs whether or not you open it: how a missed notice counts as received and what each type of letter means.

Your first-year Spanish tax planner

Worked example for someone who arrives in Spain on 15 Sep 2026 and stays; use your own arrival date the same way. You spend 108 days in Spain in 2026, fewer than 183, so 2027 is your first resident tax year: you pass 183 days on 2 Jul 2027.