Spain compliance calendar

12 recurring IVA obligations — returns, payments and listings — each with its due rule and official source, plus the dates new Spain rules take effect.

Agencia Estatal de Administración Tributaria (AEAT)

Mon
Tue
Wed
Thu
Fri
Sat
Sun
31
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11
Return filing Report / listing Payment Registration

Dates already include the weekend and public-holiday shift where Spain applies one — 3 of 12 obligations here do. The rest stand as computed, and each obligation's notes say which applies to it and why. Confirm against the linked official source before relying on a date.

Recurring obligations, with sources

Each deadline cites the official text that states it and the date we last verified it.

Modelo 303 — Autoliquidación del IVA, período trimestral

IVA · Quarterly · return filing

4 published dates, 30 Jan 2026 to 20 Oct 2026 Verified 2026-08-19
Who files
The default cadence: every taxable person whose liquidation period is the calendar quarter, which is everyone not pushed onto monthly periods by RIVA art 71.3 (turnover above €6,010,121.04 in the previous calendar year, REDEME registrants, VAT groups, and fuel-depot operators). The return is an autoliquidación, so payment is simultaneous with filing unless the direct-debit window is used.
Notes
Twenty calendar days for the first three quarters and thirty for the last, so the Q4 return is due 30 January, not 20 January: RIVA art 71.4 gives "los treinta primeros días naturales del mes de enero" for the year's final period. The Q4 2026 return falls due 30 January 2027, a Saturday, so the real date is Monday 1 February 2027. The published dates stop at 20 October 2026 because AEAT's 2027 calendar has not appeared.
Source
Calendario del contribuyente 2026 — «Hasta el 30 de enero», apartado IVA Agencia Estatal de Administración Tributaria
See the source text
“Cuarto trimestre 2025. Autoliquidación: 303”
Screenshot of Agencia Estatal de Administración Tributaria showing the Modelo 303 — Autoliquidación del IVA, período trimestral deadline Open full size Captured from Agencia Estatal de Administración Tributaria on 2026-08-19

Modelo 303 — Autoliquidación del IVA, período mensual

IVA · Monthly · return filing

30th of the month after the month ends Verified 2026-08-19
Who files
Taxable persons whose liquidation period is the calendar month under RIVA art 71.3: turnover above €6,010,121.04 in the previous calendar year, the acquirer of all or part of a business patrimony where the combined turnover exceeded that figure, registrants in the REDEME monthly-refund register, taxpayers applying the régimen especial del grupo de entidades, and holders of and extractors from fuel depots for petrol, diesel and biofuels. The same set is mandatorily inside SII. Payment is simultaneous with filing.
Notes
Monthly filers get thirty days, not twenty: the return is due on the 30th of the month following the period, shifting forward when that falls on a weekend or a national holiday. February clamps to the 28th and, in 2026, walks forward to Monday 2 March. Monthly filer and SII filer are one population in Spain, not two — RIVA art. 71.3 defines whose liquidation period is the calendar month, and art. 62.6 first paragraph obliges exactly those taxpayers to keep their record books through the Sede electrónica.
Source
Reglamento del IVA (Real Decreto 1624/1992), art. 71.4 — texto consolidado Boletín Oficial del Estado
See the source text
“Las declaraciones-liquidaciones correspondientes a las personas y entidades a que se refiere el artículo 62.6, párrafo primero, de este Reglamento, deberán presentarse durante los treinta primeros días naturales del mes siguiente al correspondiente período de liquidación mensual, o hasta el último día del mes de febrero en el caso de la declaración-liquidación correspondiente al mes de enero.”
Screenshot of Boletín Oficial del Estado showing the Modelo 303 — Autoliquidación del IVA, período mensual deadline Open full size Captured from Boletín Oficial del Estado on 2026-08-19

Modelo 303 — pago por domiciliación bancaria (período trimestral)

IVA · Quarterly · payment

3 published dates, 15 Apr 2026 to 15 Oct 2026 Verified 2026-08-19
Who files
Quarterly modelo 303 filers who choose to pay by direct debit. Electing domiciliación bancaria SHORTENS the window — the return must be filed by the 15th of April, July and October, and by the 25th of January, rather than on the ordinary filing date.
Notes
This is a genuinely separate and earlier date than the return deadline. Electing domiciliación bancaria shortens the window: the return must be filed by the 15th of April, July and October, and by the 25th of January. Three dates are shown rather than four because 25 January 2026 fell on a Sunday. Monthly direct-debit filers have their own and different schedule, which is not shown here: the 1st to the 25th of January, March and April through December, and for the January period the 1st to 23 February, or 24 February in a leap year (Orden EHA/1658/2009 Anexo II, as amended by Orden HAC/623/2026 of 12 June 2026). Orden EHA/1658/2009 art 3.2.b) extends the direct-debit window by the same number of days as any extension of the filing deadline, and a minimum of three working or five calendar days must separate the direct-debit cut-off from the ordinary filing deadline.
Source
Orden EHA/1658/2009, Anexo II, fila «303» — texto consolidado Boletín Oficial del Estado
See the source text
“Obligación trimestral de presentación: Desde el día 1 hasta el 15 de los meses de abril, julio y octubre, y desde el día 1 hasta el 25 del mes de enero.”
Captured from Boletín Oficial del Estado on 2026-08-19

Modelo 349 — Declaración recapitulativa de operaciones intracomunitarias, mensual

IVA · Monthly · report / listing

11 published dates, 30 Jan 2026 to 21 Dec 2026 Verified 2026-08-19
Who files
The default cadence for the recapitulative statement. Monthly filing applies unless the COMBINED total of intra-EU supplies of goods and intra-EU supplies of services stayed at or below €50,000 excluding VAT in the reference quarter and in each of the four preceding calendar quarters — one aggregate test, not two separate ones.
Notes
Eleven dates, not twelve, and that is the point: the statute defers the July statement into August and September, so there is no August filing and July and August are reported together on 21 September (RIVA art. 81.2.1.º). The last period of the year gets thirty days instead of twenty (art. 81.3). The annual cadence no longer exists — RIVA art. 81 paragraphs 4 and 5 were repealed with effect from 1 March 2020, so any calendar still showing an annual modelo 349 is stale. The published list stops in December 2026 with AEAT's calendar; the November 2026 statement is the last one published.
Source
Calendario del contribuyente 2026 — «Hasta el 21 de septiembre», apartado IVA Agencia Estatal de Administración Tributaria
See the source text
“Julio y agosto 2026. Declaración recapitulativa de operaciones intracomunitarias: 349”
Captured from Agencia Estatal de Administración Tributaria on 2026-08-19

Modelo 349 — Declaración recapitulativa de operaciones intracomunitarias, trimestral

IVA · Quarterly · report / listing

4 published dates, 30 Jan 2026 to 20 Oct 2026 Verified 2026-08-19
Who files
Taxable persons whose intra-EU supplies of goods and services, taken as one combined total, stayed at or below €50,000 excluding VAT in the reference quarter and in each of the four preceding calendar quarters. Crossing €50,000 part-way through a quarter breaks the taxpayer out of the quarterly cadence immediately: a statement is then due for the months elapsed since the start of that quarter, within the first twenty calendar days following.
Notes
Same shape as the quarterly modelo 303: twenty calendar days for the first three quarters, thirty for the last (RIVA art. 81.3). The Q4 2026 statement falls due 30 January 2027, a Saturday, so the real date is Monday 1 February 2027.
Source
Calendario del contribuyente 2026 — «Hasta el 30 de enero», apartado IVA Agencia Estatal de Administración Tributaria
See the source text
“Cuarto trimestre 2025. Declaración recapitulativa de operaciones intracomunitarias: 349”
Screenshot of Agencia Estatal de Administración Tributaria showing the Modelo 349 — Declaración recapitulativa de operaciones intracomunitarias, trimestral deadline Open full size Captured from Agencia Estatal de Administración Tributaria on 2026-08-19

Modelo 390 — Declaración-resumen anual del IVA

IVA · Annually · return filing

30th January each year Verified 2026-08-19
Who files
Only taxpayers who are NOT exonerated — and the exonerated population is large. Out: every taxpayer keeping the record books through the AEAT Sede electrónica, i.e. all SII filers; and quarterly filers taxed only in territorio común whose activities are exclusively régimen simplificado and/or the letting of urban immovable property — and AEAT is explicit that such a filer stays exonerated even if it also carries on activities for which no periodic return is due. In both cases the exoneration falls away if no return is due for the last liquidation period of the year, and the exonerated taxpayer completes an additional block in that final modelo 303 instead.
Notes
The 30 January deadline shifts forward when it falls on a weekend or a holiday: 30 January 2027 is a Saturday, so that year's return is due Monday 1 February 2027, while 30 January 2026, for the 2025 year, was a Friday and needed no shift. The exoneration is stated by AEAT in its own words as well as by the Orden: "Quedan exonerados de presentar el modelo 390 «Declaración-Resumen anual del IVA» los contribuyentes que, realizando liquidaciones trimestrales de IVA, tributen solo en territorio común y realicen actividades en régimen simplificado y/o operaciones de arrendamiento de bienes inmuebles urbanos … así como los sujetos pasivos que lleven los libros registro a través de la Sede electrónica de la Agencia Tributaria."
Source
Orden EHA/3111/2009, art. 8 — texto consolidado Boletín Oficial del Estado
See the source text
“La declaración-resumen anual del Impuesto sobre el Valor Añadido deberá presentarse en los treinta primeros días naturales del mes de enero siguiente al año al que se refiere la declaración, sin perjuicio, de lo establecido en el apartado 4 del artículo 4 de esta Orden.”
Captured from Boletín Oficial del Estado on 2026-08-19

SII — Suministro Inmediato de Información: envío de los registros de facturación

IVA · One-off · report / listing

within 4 days of issuing the invoice — eight days where the invoice is issued by the customer or a third party — and, for invoices received, four days from the accounting entry Verified 2026-08-19
Who files
Mandatory since 1 July 2017 for every taxpayer whose liquidation period is the calendar month under RIVA art. 71.3 — turnover above €6,010,121.04, VAT groups, the acquirer of all or part of a business patrimony above that turnover, REDEME registrants, and, since 22 December 2024, holders of and extractors from fuel depots. Any other taxable person may opt in voluntarily, keeps a quarterly liquidation period if it does, and must stay in the system for at least the calendar year for which the option was exercised.
Notes
The count is in calendar days, but Saturdays, Sundays and days declared national holidays are excluded — that is narrower than business days, because regional and municipal holidays still count. A second deadline applies in every case: the supply must also be made before the 16th of the month following the month in which the tax became chargeable, or following the liquidation period for invoices received. Intra-EU movements run four days from the start of dispatch or from receipt of the goods; rectifying invoices and cash-basis collections and payments run four days from issue, entry or payment. The mandatory B2B e-invoicing regime under RD 238/2026 has been in force since 20 April 2026; what is deferred is when its obligations become exigible — twelve months after the ministerial order for turnover above €8 million, twenty-four months for everyone else, and that order has not issued. Either way it fixes no filing cadence.
Source
Reglamento del IVA (Real Decreto 1624/1992), art. 69 bis — texto consolidado Boletín Oficial del Estado
See the source text
“La información correspondiente a las facturas expedidas, en el plazo de cuatro días naturales desde la expedición de la factura, salvo que se trate de facturas expedidas por el destinatario o por un tercero, de acuerdo con lo dispuesto en el artículo 164.dos de la Ley del Impuesto, en cuyo caso dicho plazo será de ocho días naturales. En ambos supuestos el suministro deberá realizarse antes del día 16 del mes siguiente a aquel en que se hubiera producido el devengo del Impuesto correspondiente a la operación que debe registrarse.”
Screenshot of Boletín Oficial del Estado showing the SII — Suministro Inmediato de Información: envío de los registros de facturación deadline Open full size Captured from Boletín Oficial del Estado on 2026-08-19

Modelo 369 — Ventanilla única, regímenes exterior y de la Unión

IVA — OSS (EU special scheme) · Quarterly · return filing

last day of the month after the quarter ends Verified 2026-08-19
Who files
Businesses using Spain as Member State of identification for the Union or non-Union One Stop Shop scheme. A return is due for every calendar quarter whether or not any covered supplies were made. Payment is due within the same filing period.
Notes
The absence of a weekend adjustment is a researched finding, not an oversight: AEAT states the exception in terms, and its own published dates prove it — 31 January 2026 and 31 October 2026 are both Saturdays and both were published unshifted. The rule is LIVA arts. 163 noniesdecies and 163 duovicies, letter c: "La declaración-liquidación se presentará durante el mes siguiente al del período al que se refiere la misma" — that is, by the last day of that month. The Q4 2026 return falls due 31 January 2027, a Sunday, and by AEAT's own rule it does not move.
Source
Vencimientos en días inhábiles, sábados y festivos — Calendario del contribuyente 2026 Agencia Estatal de Administración Tributaria
See the source text
“Si el vencimiento coincide con una festividad local o autonómica, el plazo finaliza el primer día hábil siguiente al señalado en este calendario, excepto para el modelo 369 (el plazo de presentación no varía, aunque el último día del plazo coincida con fines de semana o festivos).”
Screenshot of Agencia Estatal de Administración Tributaria showing the Modelo 369 — Ventanilla única, regímenes exterior y de la Unión deadline Open full size Captured from Agencia Estatal de Administración Tributaria on 2026-08-19

Modelo 369 — Ventanilla única, régimen de importación (IOSS)

IVA — IOSS (EU special scheme) · Monthly · return filing

last day of the month after the month ends Verified 2026-08-19
Who files
Businesses using Spain as Member State of identification for the import One Stop Shop scheme, reporting distance sales of imported goods. A return is due for every calendar month whether or not any covered supplies were made.
Notes
No weekend adjustment, for the same reason as the quarterly modelo 369 row: AEAT states that this model's deadline does not vary even when the last day falls on a weekend or a holiday. 31 May 2026 is a Sunday and was published unshifted.
Source
Ley 37/1992 del IVA, art. 163 septvicies, letra c — texto consolidado Boletín Oficial del Estado
See the source text
“Presentar por vía electrónica una declaración-liquidación del impuesto sobre el valor añadido por cada mes natural, independientemente de que se hayan realizado o no operaciones a las que se aplique este régimen especial. La declaración-liquidación se presentará durante el mes siguiente al del período al que se refiere la misma.”
Captured from Boletín Oficial del Estado on 2026-08-19

Modelo 379 — Declaración informativa sobre pagos transfronterizos (CESOP)

IVA — cross-border payment reporting · Quarterly · report / listing

last day of the month after the quarter ends Verified 2026-08-19
Who files
Payment service providers within LIVA art. 166 quater — not ordinary VAT-registered businesses. They report the records of cross-border payments they are required to keep.
Notes
Note the contrast with modelo 369: both are nominally due at the end of the month following the quarter, but this one does shift forward — AEAT published 2 February 2026 for Q4 2025 and 2 November 2026 for Q3 2026, because 31 January and 31 October 2026 are Saturdays.
Source
Reglamento del IVA (Real Decreto 1624/1992), art. 81 bis.2 — texto consolidado Boletín Oficial del Estado
See the source text
“Esa declaración deberá presentarse antes de que finalice el mes siguiente al correspondiente trimestre natural.”
Captured from Boletín Oficial del Estado on 2026-08-19

Modelo 036/037 — Declaración censal de baja

IVA · One-off · registration

within 1 month of ceasing to carry on business or professional activities Verified 2026-08-19
Who files
Any person or entity ceasing to carry on business or professional activities. Different clocks apply to related events: one month from the effective cancellation of the Registro Mercantil entries where a company is wound up, and six months from death, filed by the heirs.
Notes
Registration runs the other way: Spain requires the declaración censal de alta before the activity starts, not within N days after. RD 1065/2007 art. 9.4 puts the start of a business or professional activity at "el momento que se realicen cualesquiera entregas, prestaciones o adquisiciones de bienes o servicios, se efectúen cobros o pagos o se contrate personal laboral, con la finalidad de intervenir en la producción o distribución de bienes o servicios" — so the trigger is not the first sale; a purchase, a payment or hiring staff with a view to trading already starts the clock. A declaración de modificación is separately due within one month of the facts that trigger it (art. 10.4), and where the taxpayer dies the heirs have six months (art. 11.4).
Source
Real Decreto 1065/2007, arts. 9.4, 11.2, 11.3 y 11.4 — texto consolidado Boletín Oficial del Estado
See the source text
“La declaración de baja deberá presentarse en el plazo de un mes desde que se cumplan las condiciones previstas en el apartado 1 de este artículo, sin perjuicio de que la persona o entidad afectada deba presentar las declaraciones y cumplir las obligaciones tributarias que le incumban y sin que a estos efectos deba darse de alta en el censo.”
Captured from Boletín Oficial del Estado on 2026-08-19

REDEME — solicitud de inscripción o baja en el Registro de Devolución Mensual (modelo 036)

IVA · Annually · registration

30th November each year Verified 2026-08-19
Who files
Taxable persons wanting to recover input VAT at the end of every liquidation period rather than annually. Enrolment moves the taxpayer onto MONTHLY liquidation periods and therefore into SII, so it is not a neutral administrative choice.
Notes
The application window is the whole of November; 30 November is the last day of it, and it is the date AEAT's calendar publishes. Renouncing the voluntary SII option runs on the same clock — RIVA art. 68 bis requires the renuncia to be made in the November before the year it is to take effect — while opting in can be done at any point in the year and takes effect from the next liquidation period.
Source
Reglamento del IVA (Real Decreto 1624/1992), art. 30.4 — texto consolidado Boletín Oficial del Estado
See the source text
“Las solicitudes de inscripción en el registro se presentarán en el mes de noviembre del año anterior a aquél en que deban surtir efectos. La inscripción en el registro se realizará desde el día 1 de enero del año en el que deba surtir efectos.”
Captured from Boletín Oficial del Estado on 2026-08-19

IVA only. Not covered here: IGIC in the Canary Islands, which is administered by the Agencia Tributaria Canaria rather than AEAT; IPSI in Ceuta and Melilla; the Impuestos Especiales; modelos 322 and 353 for grupos de entidades, which ride the monthly modelo 303 dates exactly; modelos 309 and 380; modelo 347, a general informative declaration from which SII filers are exonerated; modelos 360/361, which are refund applications rather than filing obligations; and modelo 490, a digital services tax rather than VAT. Modelos 034 and 035, the censal declarations for registering in or modifying the OSS and IOSS special regimes, are the registration counterpart to the two modelo 369 rows here; they are non-periodic, so no dated row is owed. IRPF, Impuesto sobre Sociedades, retenciones and Seguridad Social are outside this calendar's indirect-tax scope. Spain shifts a deadline forward to the next working day under Ley 39/2015 art 30.5, and Saturdays are inhábiles nationwide — with one exception AEAT states explicitly: modelo 369 does not move at all, even onto a weekend. Only the seven national días inhábiles for 2026 are applied here; regional and municipal holidays are not, and AEAT says a local or autonomous holiday extends a deadline further than its printed date, so a date shown here can be earlier than the truth, never later. One date to watch: 30 January 2027 is a Saturday and 31 January a Sunday, so the whole year-end cluster — modelo 303 for Q4 and December, modelo 349 and modelo 390 — actually falls on Monday 1 February 2027, while modelo 369, due 31 January, does not move. 1 November 2027 is a Monday and a national holiday, so the September 2027 modelo 303 and the Q3 2027 modelo 379 truly fall on 2 November. AEAT's 2027 calendar has not been published, so the modelo 303 and 349 date lists here stop where AEAT's own publishing stops — the two quarterly ones on 20 October 2026 — and AEAT's calendar is not expected until December 2026. AEAT also states that its 2026 calendar was built in December 2025 against bills still in passage, so every date-bearing row here is worth re-checking rather than assumed.

What this calendar does not list

  • Not yet covered Separate payment deadline — The separate payment deadline is modelled for QUARTERLY direct-debit filers only. Monthly modelo 303 filers who pay by domiciliación bancaria have their own officially-stated and different schedule — Orden EHA/1658/2009 Anexo II: the 1st to the 25th of January, March and April through December, and for the January period the 1st to 23 February (24 in a leap year). It is quoted in the quarterly row's notes but not rendered, so a monthly filer looking at this calendar will not find their own payment date. Recorded as a gap rather than left silent because the payment slot is already answered by the quarterly row, and without this entry nothing would ever advise on it.

About this calendar

Which Spain tax deadlines does this calendar cover?

12 recurring indirect-tax obligations — IVA returns, payments and related filings — each with the due-date rule, who must file, and the official source that states the deadline. Direct-tax, payroll and company-registry deadlines are out of scope.

How current are these due dates?

Every obligation carries the date it was last verified against its official source (newest: 2026-08-19). Law-change dates come from the weekly Last Week in Taxes scan and link to their full change records.

Do the dates account for weekends and public holidays?

No — the calendar shows the statutory due date. Where the authority shifts deadlines falling on non-working days, the obligation notes say so. Confirm against the linked official source before relying on a date.

Related: Global compliance calendar · Spain tax changes · Last Week in Taxes

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