Skip to main content
Taxpayer Calendar 2026

Until July 20

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.

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

  • Second quarter 2026: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216

Income tax payment by instalments

  • Second quarter 2026:

    • Direct evaluation: 130

    • Objective evaluation: 131

VAT

  • June 2026. Recapitulative return on intra-Community operations: 349

  • Second quarter 2026. Self-assessment 303

  • Second quarter 2026. Non-periodic tax return-settlement: 309

  • Second quarter 2026. Recapitulative return on intra-Community operations: 349

  • Second quarter 2026. Operations assimilated to imports: 380

  • Request for refund of fees reimbursed to business travelers in equivalence surcharge: 308

  • 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

  • Reimbursement of compensations in the Special Tax System of agriculture, livestock and fisheries 341

Insurance Premium Tax

  • June 2026: 430

Manufacturing Special Taxes

  • April 2026. Large companies: 561, 562, 563

  • June 2026: 548, 566, 581

  • June 2026: 573 (Self-assessment), A24 (Refund request)

  • Second quarter 2026: 521, 522, 547

  • Second quarter 2026. Activities V1, F1: 553 - (establishments approved for the keeping of accounts on paper)

  • Second quarter 2026. Applications for refund: 506, 507, 508, 524, 572

  • Declaration of operations by registered recipients and tax representatives: 510

Special Electricity Tax

  • June 2026. Large companies: 560

  • Second quarter 2026. Except large companies: 560

Environmental Taxes

  • June 2026. Special tax on non-reusable plastic packaging. Self-assessment 592

  • Second quarter 2026. Tax on fluorinated greenhouse gases. Self-assessment 587. Return request: A23. Presentation of inventory accounting

  • Second quarter 2026. Special tax on non-reusable plastic packaging. Self-assessment 592. Return request: A22

    •  Year 2026. Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities. Second split payment 585

    Coal Special Tax

    • Second quarter 2026: 595

    Tax on Financial Transactions

    • June 2026: 604

    Contribution to be made by providers of the television audiovisual communication service and by providers of the video exchange service through a platform with a geographic scope of state or greater than that of an Autonomous Community

    • 2P 2026 advance payment: 793