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Taxpayer Calendar 2026

Until April 30th and from April 30th to June 30th

Until April 30

VAT

  • March 2026. Self-assessment 303

  • March 2026. Group of companies, individual form: 322

  • March 2026. Group of companies, aggregated form: 353

  • March 2026. One-stop shop - Import regime: 369

  • March 2026. Operations assimilated to imports: 380

  • First quarter 2026: One-stop shop – Foreign and Union regimes: 369

Tax ID Number (NIF)

  • First quarter 2026. Accounts and operations whose holders have not provided the NIF to credit institutions: 195

Tax on Certain Digital Services

  • First quarter 2026: 490

Environmental Taxes

  • March 2026. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book

  • First quarter 2026. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book

  • First quarter 2026. Tax on the disposal of waste in landfills, incineration and co-incineration of waste. Self-assessment 593

Monthly information statement of the operations carried out by businesses or professionals adhering to the collection management system through any type of card and through payments associated with mobile phone numbers

  • March 2026: 170

Monthly information return for accounts in all types of financial institutions and annual summary of withholdings and payments on account for income from movable capital and income obtained from consideration derived from accounts in all types of financial institutions

  • March 2026: 196

Declaration of information updating certain marketable cross-border mechanisms

  • First quarter 2026: 235

Quarterly information declaration of trade operations of tangible goods carried out in the Canary Islands special zone without the goods transiting through Canary Islands territory

  • First quarter 2026: 281

Information statement on cross-border payments

  • First quarter 2026: 379

From April 30th to June 30th

  • Communication from the constituent entity declaring the informative declaration of the Complementary Tax. For tax periods ending before March 31, 2025: 240

  • Informative declaration of the Complementary Tax. For tax periods ending before March 31, 2025: 241