Until June 30th

Income and Wealth Taxes

• 2025 Annual Income and Wealth Tax Return with a refund due, waiver of refund, negative amount due and payment due without direct debit of the first installment: D-100, D-714

• Annual Income Tax Return for the special tax regime for workers, professionals, entrepreneurs and investors relocated to Spanish territory 2025: 151

Companies

• 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

VAT

• May 2026: Self-assessment 303

• May 2026: Group of companies, individual form: 322

• May 2026: Group of companies, aggregated form: 353

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

• May 2026. Operations assimilated to imports: 380

• Fourth quarter 2025: Request for reimbursement within the framework of diplomatic, consular and international relations recognized by Spain: 362

• Fourth quarter 2025: request for reimbursement of tax incurred in connection with the North Atlantic Treaty Organization, the International Headquarters of said Organization and the States party to said Treaty: 364

• Fourth quarter 2025: request for reimbursement of tax contributions borne by the armed forces of the Member States of the EU : 381

Environmental Taxes

• May 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

• May 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

• May 2026: 196

Annual information declaration of aid received within the framework of the economic and fiscal regime of the Canary Islands and other state aid by taxpayers of the Personal Income Tax or the Non-Resident Income Tax without a permanent establishment

• Year 2025: 282

Annual information declaration of aid received within the framework of the Special Tax Regime of the Balearic Islands by taxpayers of the Personal Income Tax or the Non-Resident Income Tax without a permanent establishment

• Year 2025: 283