Skip to main content
Taxpayer Calendar 2026

News for this year

Form 170. Model 170 “Monthly information return 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” is approved: The deadline for submitting form 170 is now monthly (formerly annual) and will be carried out during the calendar month following the one to which the declaration refers. It will apply for the first time to declarations relating to the month of January 2026, which will be submitted in the month of February 2026. It replaces the previous model 170 (Order EHA/97/2010), which is repealed.

Model 174. A new model 174 “Information statement on all types of cards” is approved: The presentation will take place betweenJanuary 1st and January 31st of the year following the one to which the information to be provided refers. It will be applied for the first time to declarations relating to the 2026 financial year, which will be submitted in January 2027. This model creates a new reporting obligation.

Model 181. Model 181 “Informative declaration of loans and credits, and financial operations related to real estate” is approved: The presentation will take place within the period between the dayJanuary 1st and 31st of each year, in relation to the operations corresponding to the previous calendar year. It will be applied for the first time to declarations relating to the 2026 financial year, which will be submitted in January 2027. It replaces the previous model 181 (Order EHA/3514/2009), which is repealed.

Form 185. A new model 185 is approved “Monthly information statement of contributions from members and mutualists” (formerly called “Monthly information statement of Social Security and Mutual Societies contributions”): 10 calendar days following the month to which the information refers. The entry into force will take place on January 1, 2026, and will be applicable for the first time to the declarations of model 185 relating to the month of January 2026, to be submitted in the month of February 2026. It replaces the previous monthly model 185 (Order HAC/96/2003), which is repealed.

Form 196. Model 196 “Monthly informative declaration of accounts in all kinds of financial institutions and annual summary of withholdings and payments to accounts on income from movable capital and income obtained from consideration derived from accounts in all kinds of financial institutions” is approved: The deadline for submitting form 196 is now monthly (formerly annual) and will be carried out during the calendar month following the one to which the declaration refers. It will apply for the first time to declarations relating to the month of January 2026, which will be submitted in the month of February 2026. It replaces the previous annual model 196 (Order EHA/3300/2008), which is repealed, and integrates the information of non-residents from model 291, which disappears.

Models 240, 241 and 242. The following models are approved:

  • Model 240 "Communication of the constituent entity declaring the informative declaration of the Complementary Tax.” This form must be submitted before the last three months prior to the deadline for submitting the information return. For tax periods ending before March 31, 2025, the deadline will be within the two months prior to June 30, 2026.

  • Model 241 “Declaration informative of the Complementary Tax.” This form must be submitted by the last day of the fifteenth month following the last day of the tax period. For tax periods ending before March 31, 2025, the deadline will be within the two months prior to June 30, 2026.

  • Model 242 “Self-assessment of the Complementary Tax.” This form must be submitted within 25 calendar days following the fifteenth month after the end of the tax period. The first self-assessment will be submitted from July 1 to 27, 2026.

Model 291. HE suppresses Model 291 “Non-Resident Income Tax. Non-residents who are not permanently established. Informative statement of non-resident accounts.

The content of this form (information on Non-Resident accounts) will be reported in the new monthly form 196 and will be applicable for the first time, for the declarations relating to the month of January 2026, which will be submitted in the month of February 2026. The last annual declaration of model 291 will be that of the 2025 fiscal year to be submitted until February 2, 2026.

Model 319. Model 319 “Payment on account of VAT corresponding to deliveries of gasoline, diesel and biofuels after the completion of the non-customs deposit regime” is approved. The presentation of form 319 must be prior to the removal of the products from the tax warehouse, and the effective payment on account must be made with the presentation. The amounts paid using this form will be included as "Payment on account" in forms 303 and 322 for the same period.