Until 20 October

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.

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

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

Income tax payment by instalments

• Third quarter 2026:

  • Direct evaluation: 130

  • Objective evaluation: 131

Split payments of non-residents’ companies and permanent establishments

• Current year:

  • General scheme: 202

  • Tax consolidation system (tax groups): 222

VAT

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

• Third quarter 2026. Self-assessment 303

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

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

• Third 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 VATand who carry out the activity of transporting passengers or goods by road, by acquiring certain means of transport: 308

• Refund on compensations in the special regime for agriculture, livestock and fisheries: 341

Insurance Premium Tax

• September 2026: 430

Manufacturing Special Taxes

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

• September 2026: 548, 566, 581

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

• Third quarter 2026: 521, 522, 547

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

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

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

Special Electricity Tax

• September 2026. Large companies: 560

• Third quarter 2026. Except large companies: 560

Environmental Taxes

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

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

• Third 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. Third split payment: 585

• Year 2026. Tax on the Value of Gas, Oil and Condensate Extraction. Payment by instalments: 589

Coal Special Tax

• Third quarter 2026: 595

Tax on Financial Transactions

• September 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

• 3P advance payment 2026: 793