Until March 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.

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

VAT

February 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

Insurance Premium Tax

February 2026: 430

Manufacturing Special Taxes

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

Special Electricity Tax

February 2026. Large companies: 560

Environmental Taxes

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

Special Tax on Financial Transactions

February 2026: 604