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 it model 360, if the expiration of the deadline coincides with a non-working day in Spain, the deadline will end on the first working day with respect to refund requests.VAT supported in Spain by companies from the Canary Islands, Ceuta and Melilla. This same period is applicable to refund requests. VATsupported in Spain presented by companies established in other Member States of the EUpresented in their own country. However, it should be noted that Spanish companies wishing to request a refund of the VATsupported in another Member State They must comply with the regulations in force in that State, which is why, if September 30th is a non-working day in Spain, the deadline may not be extended until the first following working day.

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 2024, with regulatory projects in the pipeline.