Instalments and the annual return: how company tax filing works

Terms used

• Modelo 200 — Modelo 200 is the annual company tax return.
• Modelo 202 — Modelo 202 is the form for company tax advance payments during the year.
• Modelo 036 — Modelo 036 is the tax census form used to register or change a business's tax details, including choosing the optional payment method.
• Sede Electrónica — The Sede Electrónica is the tax agency's online office, where company returns are filed.
• Cl@ve — Cl@ve is the government's online identification system for individuals.

Key rules

• Annual return: The company tax return is filed from 1 to 25 July for a calendar-year company.
• Advance payments: They are due from 1 to 20 April, 1 to 20 October and 1 to 20 December.
• Who must pay in advance: You file advance payments only if last year's return produced a positive quota.
• Online only: Companies file electronically with an electronic certificate; Cl@ve is generally not available.
• Late filing: A voluntary late filing costs 1% plus 1% per full month of delay, up to 12 months, then 15%.

The short version

Company tax is paid in two steps. During the year you make advance payments. After the year ends you file one annual return that settles the final bill. Everything is filed online, and late filing or payment brings a surcharge.

When the annual return is due

The annual return (Modelo 200) for a calendar-year company is filed from 1 to 25 July of the following year. If you pay by direct debit, the window closes a few days earlier, around 20 July. If the last day falls on a weekend or holiday, it moves to the next working day.

When the advance payments are due

Advance payments (Modelo 202) are due from 1 to 20 April, 1 to 20 October and 1 to 20 December. They cover the first 3, 9 and 11 months of the year. Direct debit closes a few days before the end of each window.

You only have to file an advance payment if last year's return produced a positive quota. If it did not, you skip them.

How the amount is calculated

You can use one of two methods.

• General method. You take 18% of the full quota of your last return, less deductions and payments already made. This applies unless you choose the other method.
• Method based on current profit. You apply 5/7 of the general rate to the profit of the first 3, 9 and 11 months of the year. It is optional if your net turnover over the previous 12 months was below 10 million euros. You choose it in Modelo 036 or 037 in February.

If your net turnover was 10 million euros or more, the current-profit method is mandatory. There is also a minimum payment of 23% of the accounting result, or 25% for 2026, depending on the type of company. Ask your accountant which figure applies to you.

How to file

Both forms must be filed electronically through the tax agency's online office (Sede Electrónica). You need an electronic certificate of the company or of its representative. Cl@ve is not available for companies in general. An accountant can file for you if you give them a power of attorney or set up collaboration. The documents and checklist below cover the details.

What late filing costs

If you file or pay late without having received a requirement from the tax agency, you pay a surcharge of 1% plus 1% for each full month of delay, up to 12 months. After 12 months it is 15%, and late-payment interest runs from the day after those 12 months. No further penalties are added. If you pay the full amount within the time the notice gives, the surcharge is reduced by 25%.

Once the tax agency sends a requirement, the rules change. Payments made after that carry higher surcharges of 5%, 10% or 20%. If you miss a deadline, file and pay as soon as you can to keep the surcharge low.

Use the calendar planner below to see your own dates for the year.

Choosing between options

Which method do you use to calculate your advance payments?

• General method: Fits if your net turnover in the previous 12 months was below 10 million euros and you did not choose the other method.

Turnover of 10 million euros or more means the current profit method. Below that, the general method applies unless you chose the other in February. Companies at 10 million or more also pay at least 23% of the accounting result, or 25% for 2026, depending on the type of company.

Timeline and deadlines

• Choose the optional method for advance payments, if you want it: in February, before the first payment

• File and pay the first advance payment (Modelo 202), covering the first 3 months of the year: 1 to 20 April

• File and pay the second advance payment, covering the first 9 months of the year: 1 to 20 October

• File and pay the third advance payment, covering the first 11 months of the year: 1 to 20 December

• File the annual company tax return (Modelo 200) for the previous calendar year: 1 to 25 July

• Pay by direct debit a few days earlier than the end of any window: the direct debit window closes a few days before the end of each period; for the annual return, around 20 July

• If the last day falls on a weekend or holiday, file by the next working day: the next working day

• If you miss a deadline, file and pay as soon as possible to keep the surcharge low: surcharge grows with each full month of delay

Your company's tax and filing calendar for the year

How to read this calendar

This calendar is for a company whose tax year is the calendar year. Every date moves to the next working day if it falls on a weekend or holiday. If you pay by direct debit, the window closes a few days earlier, so file early.

Filing is always electronic. Which quarterly or monthly track you are on for VAT, withholdings and intra-EU returns decides most of your dates.

Month by month

Corporate tax: instalments and the annual return

The advance payments are Modelo 202. You only file them if last year's return produced a positive amount to pay.

VAT

Most companies file Modelo 303 every quarter, by the 20th of April, July and October, and by 30 January for the fourth quarter. The annual summary, Modelo 390, is due by 30 January.

If you file monthly, each return is due by the 20th of the following month. Exceptions: July's return is due by 30 September, and December's by 30 January.

Modelo 349 lists your sales and purchases with other EU businesses, by partner VAT number. It applies only if you are on the register of EU operators. File it monthly, or quarterly if you are under the threshold of 50,000 euros for the quarter and the four quarters before. Quarterly returns are due 1 to 20 of April, July and October, and 1 to 30 January. Monthly returns are due on the 20th of the following month, except December's, which is due by 30 January. There is no annual option.

Withholdings

If you pay employees, professionals or landlords, you hold back tax and send it in:

• Modelo 111: employment income and professional fees.
• Modelo 115: rent.
• Modelo 123: capital income such as dividends and interest.

All three are quarterly, in the first 20 days of April, July, October and January. The fourth quarter is due by 30 January for Modelos 111 and 115, and by 20 January for Modelo 123.

Large companies file Modelos 111 and 115 monthly, within the first 20 days of the following month. That means turnover above 6,010,121.04 euro, or registration in the monthly VAT refund system (REDEME).

Each January you also file the annual summary of each model you used during the year: Modelo 190 for 111, Modelo 180 for 115 and Modelo 193 for 123. All three are due by 31 January.

Modelo 347

Modelo 347 lists any customer or supplier you did business with above 3,005.06 euro in the calendar year, VAT included. It is due by the end of February for the previous year. Cash receipts above 6,000 euro from one client are reported separately.

Operations already reported on other models are left out. This covers withholdings, rent and intra-EU operations. The exclusions are detailed, so check the current instructions for the full list.

Keep it simple

• Put the January cluster in your diary first. It is the busiest month of the year.
• Set a reminder a week before each deadline, so a weekend or direct debit cut-off does not catch you out.
• Check the exact days each year in the official tax agency calendar.

Documents you need

• Electronic certificate of the company, or of the person representing it, used to sign and send the annual return and the advance payments online.

• Power of attorney or collaboration authorisation, needed only if a representative such as an accountant files on the company's behalf.

Checklist

• Check whether your net turnover over the previous 12 months was 10 million euros or more, which makes the turnover-based method mandatory.

• Choose the optional method in Modelo 036 or 037 in February, if your turnover is below 10 million euros and you prefer it.

• Get the electronic certificate of the company or of its representative before the filing window opens.

• Give your representative a power of attorney or set up collaboration, if someone else files for you.

• File the return and the advance payments online through the AEAT online office (Sede Electrónica).

What to watch out for

• Missing an advance payment window: Advance payments are due only in 1 to 20 April, 1 to 20 October and 1 to 20 December, and they are due if last year's return produced a positive quota. Missing one means filing late. Put the three windows in your calendar and check last year's return before each one.

• Surcharge for filing or paying late: If you file or pay late without the tax agency asking first, you pay a surcharge of 1% plus 1% for each full month of delay, up to 12 months. After 12 months it is 15%, and late-payment interest runs from the day after those 12 months. No penalties come on top. File and pay as soon as you notice.

• Higher surcharges after a requirement: The 5%, 10% and 20% surcharges apply to payments made after the tax agency has formally required payment, not to voluntary late payments. Pay before any requirement arrives, so the lower voluntary surcharge applies.

Frequently asked questions

Do I have to file an advance payment every time?

No, you only file the advance payment (Modelo 202) if your previous year's company tax return produced a positive quota, meaning tax to pay. If last year's return showed no tax to pay, you skip it. Check your last return before each window opens.

Can I file the company tax return with Cl@ve?

No, Cl@ve is not available for companies in general, so you cannot use it for the company tax return. You need an electronic certificate of the company or of its representative. File through the online office of the AEAT, Spain's tax agency.

Can my accountant file the company tax return for me?

Yes, a representative can file for your company if you give them a power of attorney or set up collaboration with them. They then use their own electronic certificate. Arrange this before the filing window opens.