Spain Tax Deadlines 2026: Modelo 720, Renta, VAT — Complete Calendar for Expats

If you live on the Costa del Sol — or anywhere in Spain — as an expat, you will eventually face this question: when exactly do I file what?

Understanding whether you are a Spanish tax resident is step one. But residency status is conceptual. Deadlines are not. They arrive whether you are ready or not, and the Spanish tax agency (Agencia Tributaria — AEAT) does not send polite reminders the way HMRC or the IRS might.

This guide is your calendar. Bookmark it. Every deadline that matters to expats in Spain is here — organised by month, with the form number, who needs to file, and what happens if you miss it.

⚠️ Freshness note: All dates below are confirmed for the 2026 tax year (covering income earned in 2025) based on the official AEAT taxpayer calendar. Spanish tax deadlines are consistent year to year, but always confirm with your gestor — tax advisor — as AEAT occasionally adjusts dates by 1-2 days when deadlines fall on weekends or holidays.

The Annual Tax Calendar at a Glance

Here is every major deadline, organised month by month. Below the calendar, you will find detailed guidance on each form.

January

Deadline	Form	Who Files	What It Covers
January 20	Modelo 111	Autónomos with employees or subcontractors	Q4 2025 withholdings on salaries/professional fees
January 20	Modelo 115	Anyone making rental withholdings	Q4 2025 withholdings on commercial rent
January 20	Modelo 130	Autónomos on direct estimation	Q4 2025 income tax prepayment
January 30	Modelo 303	Autónomos and businesses charging VAT	Q4 2025 VAT return
January 30	Modelo 390	All VAT-registered businesses	Annual VAT summary for 2025

January is cleanup month. You are closing out the previous year’s final quarter. If you are employed and have no business activity, none of these apply to you — your employer handles withholdings.

February

Deadline	Form	Who Files	What It Covers
February 2	Modelo 180	Landlords making rental withholdings	Annual summary of rental withholdings for 2025
February 2	Modelo 190	Employers and businesses	Annual summary of salary/professional withholdings for 2025

March — The Modelo 720 Deadline

Deadline	Form	Who Files	What It Covers
March 2	Modelo 347	Businesses with transactions over EUR 3,005.06 with any single party	Annual declaration of operations with third parties
March 31	Modelo 720	All Spanish tax residents with foreign assets exceeding EUR 50,000 in any category	Declaration of overseas assets — bank accounts, investments, and property

This is the deadline most expats worry about — and rightly so.

Modelo 720 is an informative declaration, not a tax payment. You are telling AEAT what you own abroad. The three asset categories are:

1. Bank accounts held outside Spain (total balance exceeding EUR 50,000 at any point during the year)
2. Securities and investments — stocks, bonds, funds, pensions, crypto (total value exceeding EUR 50,000)
3. Real estate owned outside Spain (value exceeding EUR 50,000)

Each category is assessed independently. You could have EUR 40,000 in a UK bank and EUR 200,000 in foreign property — you would only need to declare the property category.

You only need to re-file if the value of any category has increased by more than EUR 20,000 since your last declaration.

The European Court of Justice struck down Spain’s original penalty regime in 2022, ruling the fines disproportionate. However, standard tax penalties still apply for late or incorrect filing. Do not treat the ECJ ruling as a reason to ignore Modelo 720 — AEAT can still impose penalties under general tax law.

April — Renta Campaign Opens

Deadline	Form	Who Files	What It Covers
April 8	Modelo 100	All Spanish tax residents	2025 annual income tax return (Renta) — online filing opens
April 20	Modelo 130	Autónomos on direct estimation	Q1 2026 income tax prepayment
April 20	Modelo 303	Autónomos and businesses	Q1 2026 VAT return
April 20	Modelo 111	Autónomos with employees/subcontractors	Q1 2026 salary/professional withholdings
April 20	Modelo 115	Anyone making rental withholdings	Q1 2026 rental withholdings

The campaña de la Renta — income tax filing season — opens on April 8, 2026. This is when you file your 2025 annual income tax return using Modelo 100.

If you were a Spanish tax resident for any part of 2025 (183+ days or centre of vital interests in Spain), you must declare your worldwide income. This includes:

• Employment income (Spanish and foreign)
• Rental income from property anywhere in the world
• Investment income — dividends, interest, capital gains
• Pension income, including state pensions from the UK or US
• Self-employment income

Spain has double taxation treaties with most countries, so you generally will not pay tax twice on the same income. But you must still declare everything and claim the credit.

May

Deadline	Form	Who Files	What It Covers
May 6	Modelo 100 (phone)	All tax residents	Renta filing by phone — appointments from April 29

From May 6, AEAT offers phone-assisted filing. You call, they walk you through the return. Useful if your situation is straightforward. Book your appointment from April 29 at 91 553 00 71 or via the AEAT website.

June — Renta Deadline

Deadline	Form	Who Files	What It Covers
June 1	Modelo 100 (in-person)	All tax residents	In-person appointments at AEAT offices begin (book from May 29)
June 25	Modelo 100	If paying via direct debit	Direct debit deadline — your bank needs 5 days to process
June 30	Modelo 100	All tax residents	Final deadline for 2025 income tax return
June 30	Modelo 714	Residents with net assets over EUR 700,000	Wealth Tax return

June 30 is the biggest deadline of the year. Both your income tax (Renta) and Wealth Tax are due.

Critical detail: if you want to pay via direct debit (domiciliación bancaria), you must submit your return by June 25, not June 30. AEAT needs processing time. Miss this window and you will need to pay by bank transfer or in person.

Spain allows you to split your Renta payment into two instalments: 60% with the return and 40% in November. If you choose this option, AEAT will debit the second payment automatically.

July

Deadline	Form	Who Files	What It Covers
July 20	Modelo 130	Autónomos	Q2 2026 income tax prepayment
July 20	Modelo 303	Autónomos and businesses	Q2 2026 VAT return
July 20	Modelo 111	Autónomos with employees	Q2 2026 salary/professional withholdings
July 25	Modelo 200	Spanish companies (SL, SA)	2025 Corporate Tax return

October

Deadline	Form	Who Files	What It Covers
October 20	Modelo 130	Autónomos	Q3 2026 income tax prepayment
October 20	Modelo 303	Autónomos and businesses	Q3 2026 VAT return
October 20	Modelo 111	Autónomos with employees	Q3 2026 salary/professional withholdings

November

Deadline	Form	Who Files	What It Covers
November 5	Modelo 100 (2nd instalment)	Anyone who split their Renta payment	Second instalment (40%) of 2025 income tax — debited automatically

If you elected to split your Renta payment in June, AEAT debits the remaining 40% in early November. Make sure the funds are in your account — a failed debit means penalties and interest.

December

Deadline	Form	Who Files	What It Covers
December 31	Modelo 210	Non-residents with Spanish property (imputed income)	Annual declaration of notional rental income for 2025

If you are a non-resident who owns property in Spain — even a holiday home you never rent out — you must file Modelo 210 for renta imputada (imputed income). Spain taxes you on what the property could earn, typically 1.1% to 2% of the valor catastral — cadastral value. The tax rate is 19% for EU/EEA residents and 24% for everyone else.

This is one of the most commonly missed filings among expats who own property but do not live in Spain full-time.

Ongoing: Autónomo Social Security Contributions

If you are registered as autónomo — self-employed — in Spain, your social security contributions are debited monthly, not quarterly. The amount depends on your declared income bracket under the new cotización por ingresos reales — real income-based contribution system introduced in 2023.

Monthly contributions in 2026 range from approximately EUR 230 (for net income under EUR 670/month) to EUR 530+ (for income above EUR 6,000/month). These are debited from your bank account on the last business day of each month.

The key thing to understand: social security is separate from your tax obligations. You pay social security monthly, file your tax returns quarterly, and file your Renta annually. Three different systems, three different deadlines.

Non-Resident Tax Obligations

If you own property in Spain but are not a tax resident, your obligations are simpler but still real:

• Rental income: File Modelo 210 annually. Income accrued in 2024–2025 filed between 1 and 20 January of the following year; for income accrued from 2026 onward the window moves to 1–20 April of the following year (Orden HAC/623/2026, BOE 23 June 2026). The old quarterly cycle was abolished for rental income from 1 January 2024 (Orden HAC/56/2024) — if your filer still works to quarterly rental deadlines, ask why. Updated July 2026.
• Imputed income: File Modelo 210 annually by December 31 if the property sits empty or is for personal use
• Capital gains: If you sell Spanish property, file Modelo 210 within 4 months of the sale. The buyer withholds 3% of the sale price as a tax guarantee — you claim any overpayment back via Modelo 210
• IBI (property tax) is due annually regardless of residency — your local ayuntamiento sets the date, typically September-November

What Happens If You Miss a Deadline?

Spain’s penalty system has tiers:

• Voluntary late filing (before AEAT contacts you): surcharges of 1% plus an additional 1% for each month late, up to 12 months. After 12 months, 15% surcharge plus late interest.
• After AEAT notification: penalties range from 50% to 150% of the tax owed, depending on severity and whether the omission was deliberate.
• Modelo 720 late filing: standard penalties under general tax law apply. The original EUR 5,000-per-data-item regime was struck down by the ECJ in 2022.

The practical takeaway: file late voluntarily before AEAT contacts you. The surcharges are manageable. Once AEAT comes knocking, the penalties multiply.

Practical Tips for Managing Spanish Tax Deadlines

1. Hire a gestor — a Spanish tax advisor. Expect to pay EUR 150-400 for a standard Renta filing, EUR 200-500 for Modelo 720. Worth every cent.
2. Get your certificado digital — digital certificate. You need this to file anything online with AEAT. Apply at your local FNMT office or a delegación — it is free but the process takes 1-2 weeks.
3. Set calendar reminders 2 weeks before every deadline. Your gestor will handle the filing, but you need to provide documents on time.
4. Keep UK/US tax documents accessible. If you claim double taxation relief, you will need foreign tax certificates. Request them early.
5. Open a Spanish bank account dedicated to tax payments. AEAT debits and refunds go through Spanish banks. Having a separate account for tax money avoids surprises.

Related Guides

• Spanish Residency: Every Visa Route for Expats in 2026 — understand your residency status and what triggers tax obligations
• IBI Property Tax in Spain (2026) — the local property tax every owner pays
• Inheritance Tax in Spain — how your estate is taxed and what heirs need to know
• Moving to Spain from the US — specific tax considerations for American expats
• Tax & Legal in Marbella — local tax offices, gestors, and filing help in Marbella
• Tax & Legal in Fuengirola — local tax offices, gestors, and filing help in Fuengirola
• Domicilio fiscal: the address Hacienda actually writes to