Until June 1st and from June 1st to June 30th

Until June 1st

VAT

• April 2026. Self-assessment 303

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

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

• April 2026. Operations assimilated to imports: 380

Environmental Taxes

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

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

• April 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

• April 2026: 196

Annual information statement of financial accounts in the field of mutual assistance

• Year 2025: 289

Annual informative tax return. Accounts belonging to specific American persons ( FATCA).

• Year 2025: 290

From June 1 to June 30

• Filing the 2025 Income Tax Return at the Tax Agency offices