Until February 20th

Income and Corporation Tax

Withholdings and payments on account of work income, economic activities, prizes and certain capital gains and income imputations, gains derived from shares and interests in Collective Investment Institutions, income from leasing urban real estate, movable capital, authorized persons and account balances, and income from non-residents obtained without a permanent establishment.

January 2026. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230

Tax ID Number (NIF)

Fourth quarter 2025. Quarterly statement of accounts and operations whose holders have not provided the NIF to the credit institutions: 195
Annual declaration 2025. Identification of operations with cheques of credit institutions: 199

VAT

January 2026. Recapitulative return on intra-Community operations: 349
Request for refund by taxpayers under the simplified regime of VAT and who carry out the activity of transporting passengers or goods by road, by acquiring certain means of transport: 308

Subsidies, compensation or aid for agricultural, farming or forestry-related activities

Annual declaration 2025: 346

Tax on Insurance Premiums

January 2026: 430

Manufacturing Special Taxes

November 2025. Large companies: 561, 562, 563
January 2026: 548, 566, 581
January 2026: 573 (Self-assessment), A24 (Refund request)
Fourth quarter 2025. Except large companies: 561, 562, 563
Declaration of operations by registered recipients and tax representatives: 510

Special Electricity Tax

January 2026. Large companies: 560

Environmental Taxes

January 2026. Special tax on non-reusable plastic packaging. Self-assessment 592
Year 2025. Tax on the value of electricity generation. Fourth split payment: 583

Tax on Financial Transactions

January 2026: 604

Tax on interest margin and commissions of certain financial institutions

Payment by instalments: 781