Until July 31st

Tax ID Number (NIF)

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

VAT

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

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

Tax on Deposits in Credit institutions

• Self-assessment 2025: 411

• Advanced tax payment. Self-assessment 2026: 410

Tax on Certain Digital Services

• Second quarter 2026: 490

Environmental Taxes

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

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

Temporary Solidarity Tax on Large Fortunes

• Year 2025: 718

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

• June 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

• June 2026: 196

Declaration of information updating certain marketable cross-border mechanisms

• Second 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

• Second quarter 2026: 281

Information statement on cross-border payments

• Second quarter 2026: 379