Due dates on non-working days - Saturdays and holidays -

If the due date coincides with a local or regional holiday, the deadline ends on the first business day following the one indicated in this calendar, except for form 369 (the submission deadline does not vary, even if the last day of the deadline coincides with weekends or holidays).

In model 360 , if the expiration of the period coincides with a non-business day in Spain, the period will end on the first business day regarding requests for refunds of VAT borne in Spain by companies from the Canary Islands, Ceuta and Melilla. This same deadline is applicable to requests for refunds of VAT input in Spain presented by companies established in other Member States of the EU presented in their own country . On the other hand, Spanish companies that wish to request a refund of the VAT incurred in another Member State must comply with the deadline in force in said State.

You can consult the published regulations and obtain more tax information by calling the Basic Tax Information service - 91 554 87 70 / 901 33 55 33 - and accessing the Internet at the headquarters of the AEAT , https://sede.agenciatributaria.gob.es New window

This calendar was drawn up in December 2023, with regulatory projects in process.