BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//Lookuptax//Compliance Calendar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:Spain tax deadlines
X-WR-CALDESC:Recurring indirect-tax filing and payment deadlines for Spain
 \, from lookuptax.com/compliance-calendar
X-PUBLISHED-TTL:P7D
BEGIN:VEVENT
UID:es-modelo-303-monthly-2026-08-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20260831
DTEND;VALUE=DATE:20260901
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: July 2026\nSource: Boletín Oficial del 
 Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast veri
 fied: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2026-08-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20260831
DTEND;VALUE=DATE:20260901
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: July 2026\nSource: Boletín Oficial del Estado
  — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verified: 
 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-349-monthly-2026-09-21@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20260921
DTEND;VALUE=DATE:20260922
SUMMARY:Spain: Modelo 349 — Declaración recapitulativa de operaciones intr
 acomunitarias\, mensual
DESCRIPTION:The default cadence for the recapitulative statement. Monthly 
 filing applies unless the COMBINED total of intra-EU supplies of goods an
 d 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 quar
 ters — one aggregate test\, not two separate ones.\nSource: Agencia Estat
 al de Administración Tributaria — https://sede.agenciatributaria.gob.es/S
 ede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/calendar
 io-anual/septiembre/hasta-21-septiembre.html\nLast verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-349-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2026-09-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20260930
DTEND;VALUE=DATE:20261001
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: August 2026\nSource: Boletín Oficial de
 l Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast ve
 rified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2026-09-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20260930
DTEND;VALUE=DATE:20261001
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: August 2026\nSource: Boletín Oficial del Esta
 do — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verified
 : 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-domiciliacion-trimestral-2026-10-15@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20261015
DTEND;VALUE=DATE:20261016
SUMMARY:Spain: Modelo 303 — pago por domiciliación bancaria (período trime
 stral)
DESCRIPTION: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 Janua
 ry\, rather than on the ordinary filing date.\nSource: Boletín Oficial de
 l Estado — https://www.boe.es/buscar/act.php?id=BOE-A-2009-10326\nLast ve
 rified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-domicili
 acion-trimestral
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-quarterly-2026-10-20@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20261020
DTEND;VALUE=DATE:20261021
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período trimestral
DESCRIPTION:The default cadence: every taxable person whose liquidation pe
 riod 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 operator
 s). The return is an autoliquidación\, so payment is simultaneous with fi
 ling unless the direct-debit window is used.\nSource: Agencia Estatal de 
 Administración Tributaria — https://sede.agenciatributaria.gob.es/Sede/ay
 uda/calendario-contribuyente/calendario-contribuyente-2026/calendario-anu
 al/enero/hasta-30-enero.html\nLast verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-quarterl
 y
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-349-monthly-2026-10-20@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20261020
DTEND;VALUE=DATE:20261021
SUMMARY:Spain: Modelo 349 — Declaración recapitulativa de operaciones intr
 acomunitarias\, mensual
DESCRIPTION:The default cadence for the recapitulative statement. Monthly 
 filing applies unless the COMBINED total of intra-EU supplies of goods an
 d 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 quar
 ters — one aggregate test\, not two separate ones.\nSource: Agencia Estat
 al de Administración Tributaria — https://sede.agenciatributaria.gob.es/S
 ede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/calendar
 io-anual/septiembre/hasta-21-septiembre.html\nLast verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-349-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-349-quarterly-2026-10-20@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20261020
DTEND;VALUE=DATE:20261021
SUMMARY:Spain: Modelo 349 — Declaración recapitulativa de operaciones intr
 acomunitarias\, trimestral
DESCRIPTION: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 quar
 ters. Crossing €50\,000 part-way through a quarter breaks the taxpayer ou
 t of the quarterly cadence immediately: a statement is then due for the m
 onths elapsed since the start of that quarter\, within the first twenty c
 alendar days following.\nSource: Agencia Estatal de Administración Tribut
 aria — https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contri
 buyente/calendario-contribuyente-2026/calendario-anual/enero/hasta-30-ene
 ro.html\nLast verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-349-quarterl
 y
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2026-10-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20261030
DTEND;VALUE=DATE:20261031
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: September 2026\nSource: Boletín Oficial
  del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast
  verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-quarterly-2026-10-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:Spain: Modelo 369 — Ventanilla única\, regímenes exterior y de la 
 Unión
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he Union or non-Union One Stop Shop scheme. A return is due for every cal
 endar quarter whether or not any covered supplies were made. Payment is d
 ue within the same filing period.\nPeriod: Q3 2026\nSource: Agencia Estat
 al de Administración Tributaria — https://sede.agenciatributaria.gob.es/S
 ede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/recuerde
 /vencimientos-dias-inhabiles-sabados-festivos.html\nLast verified: 2026-0
 8-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-quarterl
 y
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2026-10-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: September 2026\nSource: Boletín Oficial del E
 stado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verif
 ied: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-379-cesop-2026-11-02@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20261102
DTEND;VALUE=DATE:20261103
SUMMARY:Spain: Modelo 379 — Declaración informativa sobre pagos transfront
 erizos (CESOP)
DESCRIPTION:Payment service providers within LIVA art. 166 quater — not or
 dinary VAT-registered businesses. They report the records of cross-border
  payments they are required to keep.\nPeriod: Q3 2026\nSource: Boletín Of
 icial del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\
 nLast verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-379-cesop
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-349-monthly-2026-11-20@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20261120
DTEND;VALUE=DATE:20261121
SUMMARY:Spain: Modelo 349 — Declaración recapitulativa de operaciones intr
 acomunitarias\, mensual
DESCRIPTION:The default cadence for the recapitulative statement. Monthly 
 filing applies unless the COMBINED total of intra-EU supplies of goods an
 d 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 quar
 ters — one aggregate test\, not two separate ones.\nSource: Agencia Estat
 al de Administración Tributaria — https://sede.agenciatributaria.gob.es/S
 ede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/calendar
 io-anual/septiembre/hasta-21-septiembre.html\nLast verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-349-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2026-11-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20261130
DTEND;VALUE=DATE:20261201
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: October 2026\nSource: Boletín Oficial d
 el Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast v
 erified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2026-11-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20261130
DTEND;VALUE=DATE:20261201
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: October 2026\nSource: Boletín Oficial del Est
 ado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verifie
 d: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-redeme-inscripcion-2026-11-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20261130
DTEND;VALUE=DATE:20261201
SUMMARY:Spain: REDEME — solicitud de inscripción o baja en el Registro de 
 Devolución Mensual (modelo 036)
DESCRIPTION:Taxable persons wanting to recover input VAT at the end of eve
 ry 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.\nPeriod: 2026\nSource: Boletín Oficial del
  Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast ver
 ified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-redeme-inscripcion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-349-monthly-2026-12-21@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20261221
DTEND;VALUE=DATE:20261222
SUMMARY:Spain: Modelo 349 — Declaración recapitulativa de operaciones intr
 acomunitarias\, mensual
DESCRIPTION:The default cadence for the recapitulative statement. Monthly 
 filing applies unless the COMBINED total of intra-EU supplies of goods an
 d 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 quar
 ters — one aggregate test\, not two separate ones.\nSource: Agencia Estat
 al de Administración Tributaria — https://sede.agenciatributaria.gob.es/S
 ede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/calendar
 io-anual/septiembre/hasta-21-septiembre.html\nLast verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-349-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2026-12-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20261230
DTEND;VALUE=DATE:20261231
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: November 2026\nSource: Boletín Oficial 
 del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast 
 verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2026-12-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: November 2026\nSource: Boletín Oficial del Es
 tado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verifi
 ed: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-quarterly-2027-01-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270131
DTEND;VALUE=DATE:20270201
SUMMARY:Spain: Modelo 369 — Ventanilla única\, regímenes exterior y de la 
 Unión
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he Union or non-Union One Stop Shop scheme. A return is due for every cal
 endar quarter whether or not any covered supplies were made. Payment is d
 ue within the same filing period.\nPeriod: Q4 2026\nSource: Agencia Estat
 al de Administración Tributaria — https://sede.agenciatributaria.gob.es/S
 ede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/recuerde
 /vencimientos-dias-inhabiles-sabados-festivos.html\nLast verified: 2026-0
 8-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-quarterl
 y
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2027-01-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270131
DTEND;VALUE=DATE:20270201
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: December 2026\nSource: Boletín Oficial del Es
 tado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verifi
 ed: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2027-02-01@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270201
DTEND;VALUE=DATE:20270202
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: December 2026\nSource: Boletín Oficial 
 del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast 
 verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-390-annual-2027-02-01@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270201
DTEND;VALUE=DATE:20270202
SUMMARY:Spain: Modelo 390 — Declaración-resumen anual del IVA
DESCRIPTION:Only taxpayers who are NOT exonerated — and the exonerated pop
 ulation is large. Out: every taxpayer keeping the record books through th
 e AEAT Sede electrónica\, i.e. all SII filers\; and quarterly filers taxe
 d only in territorio común whose activities are exclusively régimen simpl
 ificado and/or the letting of urban immovable property — and AEAT is expl
 icit that such a filer stays exonerated even if it also carries on activi
 ties for which no periodic return is due. In both cases the exoneration f
 alls away if no return is due for the last liquidation period of the year
 \, and the exonerated taxpayer completes an additional block in that fina
 l modelo 303 instead.\nPeriod: 2026\nSource: Boletín Oficial del Estado —
  https://www.boe.es/buscar/act.php?id=BOE-A-2009-18472\nLast verified: 20
 26-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-390-annual
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-379-cesop-2027-02-01@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270201
DTEND;VALUE=DATE:20270202
SUMMARY:Spain: Modelo 379 — Declaración informativa sobre pagos transfront
 erizos (CESOP)
DESCRIPTION:Payment service providers within LIVA art. 166 quater — not or
 dinary VAT-registered businesses. They report the records of cross-border
  payments they are required to keep.\nPeriod: Q4 2026\nSource: Boletín Of
 icial del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\
 nLast verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-379-cesop
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2027-02-28@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270228
DTEND;VALUE=DATE:20270301
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: January 2027\nSource: Boletín Oficial del Est
 ado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verifie
 d: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2027-03-01@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270301
DTEND;VALUE=DATE:20270302
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: January 2027\nSource: Boletín Oficial d
 el Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast v
 erified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2027-03-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270330
DTEND;VALUE=DATE:20270331
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: February 2027\nSource: Boletín Oficial 
 del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast 
 verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2027-03-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270331
DTEND;VALUE=DATE:20270401
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: February 2027\nSource: Boletín Oficial del Es
 tado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verifi
 ed: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2027-04-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: March 2027\nSource: Boletín Oficial del
  Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast ver
 ified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-quarterly-2027-04-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:Spain: Modelo 369 — Ventanilla única\, regímenes exterior y de la 
 Unión
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he Union or non-Union One Stop Shop scheme. A return is due for every cal
 endar quarter whether or not any covered supplies were made. Payment is d
 ue within the same filing period.\nPeriod: Q1 2027\nSource: Agencia Estat
 al de Administración Tributaria — https://sede.agenciatributaria.gob.es/S
 ede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/recuerde
 /vencimientos-dias-inhabiles-sabados-festivos.html\nLast verified: 2026-0
 8-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-quarterl
 y
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2027-04-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: March 2027\nSource: Boletín Oficial del Estad
 o — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verified:
  2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-379-cesop-2027-04-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:Spain: Modelo 379 — Declaración informativa sobre pagos transfront
 erizos (CESOP)
DESCRIPTION:Payment service providers within LIVA art. 166 quater — not or
 dinary VAT-registered businesses. They report the records of cross-border
  payments they are required to keep.\nPeriod: Q1 2027\nSource: Boletín Of
 icial del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\
 nLast verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-379-cesop
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2027-05-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: April 2027\nSource: Boletín Oficial del
  Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast ver
 ified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2027-05-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: April 2027\nSource: Boletín Oficial del Estad
 o — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verified:
  2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2027-06-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270630
DTEND;VALUE=DATE:20270701
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: May 2027\nSource: Boletín Oficial del E
 stado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast verif
 ied: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2027-06-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270630
DTEND;VALUE=DATE:20270701
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: May 2027\nSource: Boletín Oficial del Estado 
 — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verified: 2
 026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2027-07-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270730
DTEND;VALUE=DATE:20270731
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: June 2027\nSource: Boletín Oficial del 
 Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast veri
 fied: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-quarterly-2027-07-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270731
DTEND;VALUE=DATE:20270801
SUMMARY:Spain: Modelo 369 — Ventanilla única\, regímenes exterior y de la 
 Unión
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he Union or non-Union One Stop Shop scheme. A return is due for every cal
 endar quarter whether or not any covered supplies were made. Payment is d
 ue within the same filing period.\nPeriod: Q2 2027\nSource: Agencia Estat
 al de Administración Tributaria — https://sede.agenciatributaria.gob.es/S
 ede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/recuerde
 /vencimientos-dias-inhabiles-sabados-festivos.html\nLast verified: 2026-0
 8-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-quarterl
 y
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2027-07-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270731
DTEND;VALUE=DATE:20270801
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: June 2027\nSource: Boletín Oficial del Estado
  — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verified: 
 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-379-cesop-2027-08-02@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270802
DTEND;VALUE=DATE:20270803
SUMMARY:Spain: Modelo 379 — Declaración informativa sobre pagos transfront
 erizos (CESOP)
DESCRIPTION:Payment service providers within LIVA art. 166 quater — not or
 dinary VAT-registered businesses. They report the records of cross-border
  payments they are required to keep.\nPeriod: Q2 2027\nSource: Boletín Of
 icial del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\
 nLast verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-379-cesop
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2027-08-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270830
DTEND;VALUE=DATE:20270831
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: July 2027\nSource: Boletín Oficial del 
 Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast veri
 fied: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2027-08-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270831
DTEND;VALUE=DATE:20270901
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: July 2027\nSource: Boletín Oficial del Estado
  — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verified: 
 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2027-09-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270930
DTEND;VALUE=DATE:20271001
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: August 2027\nSource: Boletín Oficial de
 l Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast ve
 rified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2027-09-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20270930
DTEND;VALUE=DATE:20271001
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: August 2027\nSource: Boletín Oficial del Esta
 do — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verified
 : 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-quarterly-2027-10-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20271031
DTEND;VALUE=DATE:20271101
SUMMARY:Spain: Modelo 369 — Ventanilla única\, regímenes exterior y de la 
 Unión
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he Union or non-Union One Stop Shop scheme. A return is due for every cal
 endar quarter whether or not any covered supplies were made. Payment is d
 ue within the same filing period.\nPeriod: Q3 2027\nSource: Agencia Estat
 al de Administración Tributaria — https://sede.agenciatributaria.gob.es/S
 ede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/recuerde
 /vencimientos-dias-inhabiles-sabados-festivos.html\nLast verified: 2026-0
 8-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-quarterl
 y
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2027-10-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20271031
DTEND;VALUE=DATE:20271101
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: September 2027\nSource: Boletín Oficial del E
 stado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verif
 ied: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2027-11-01@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20271101
DTEND;VALUE=DATE:20271102
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: September 2027\nSource: Boletín Oficial
  del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast
  verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-379-cesop-2027-11-01@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20271101
DTEND;VALUE=DATE:20271102
SUMMARY:Spain: Modelo 379 — Declaración informativa sobre pagos transfront
 erizos (CESOP)
DESCRIPTION:Payment service providers within LIVA art. 166 quater — not or
 dinary VAT-registered businesses. They report the records of cross-border
  payments they are required to keep.\nPeriod: Q3 2027\nSource: Boletín Of
 icial del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\
 nLast verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-379-cesop
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2027-11-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20271130
DTEND;VALUE=DATE:20271201
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: October 2027\nSource: Boletín Oficial d
 el Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast v
 erified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2027-11-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20271130
DTEND;VALUE=DATE:20271201
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: October 2027\nSource: Boletín Oficial del Est
 ado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verifie
 d: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-redeme-inscripcion-2027-11-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20271130
DTEND;VALUE=DATE:20271201
SUMMARY:Spain: REDEME — solicitud de inscripción o baja en el Registro de 
 Devolución Mensual (modelo 036)
DESCRIPTION:Taxable persons wanting to recover input VAT at the end of eve
 ry 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.\nPeriod: 2027\nSource: Boletín Oficial del
  Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast ver
 ified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-redeme-inscripcion
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2027-12-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20271230
DTEND;VALUE=DATE:20271231
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: November 2027\nSource: Boletín Oficial 
 del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast 
 verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2027-12-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20271231
DTEND;VALUE=DATE:20280101
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: November 2027\nSource: Boletín Oficial del Es
 tado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verifi
 ed: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2028-01-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280131
DTEND;VALUE=DATE:20280201
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: December 2027\nSource: Boletín Oficial 
 del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast 
 verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-390-annual-2028-01-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280131
DTEND;VALUE=DATE:20280201
SUMMARY:Spain: Modelo 390 — Declaración-resumen anual del IVA
DESCRIPTION:Only taxpayers who are NOT exonerated — and the exonerated pop
 ulation is large. Out: every taxpayer keeping the record books through th
 e AEAT Sede electrónica\, i.e. all SII filers\; and quarterly filers taxe
 d only in territorio común whose activities are exclusively régimen simpl
 ificado and/or the letting of urban immovable property — and AEAT is expl
 icit that such a filer stays exonerated even if it also carries on activi
 ties for which no periodic return is due. In both cases the exoneration f
 alls away if no return is due for the last liquidation period of the year
 \, and the exonerated taxpayer completes an additional block in that fina
 l modelo 303 instead.\nPeriod: 2027\nSource: Boletín Oficial del Estado —
  https://www.boe.es/buscar/act.php?id=BOE-A-2009-18472\nLast verified: 20
 26-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-390-annual
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-quarterly-2028-01-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280131
DTEND;VALUE=DATE:20280201
SUMMARY:Spain: Modelo 369 — Ventanilla única\, regímenes exterior y de la 
 Unión
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he Union or non-Union One Stop Shop scheme. A return is due for every cal
 endar quarter whether or not any covered supplies were made. Payment is d
 ue within the same filing period.\nPeriod: Q4 2027\nSource: Agencia Estat
 al de Administración Tributaria — https://sede.agenciatributaria.gob.es/S
 ede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/recuerde
 /vencimientos-dias-inhabiles-sabados-festivos.html\nLast verified: 2026-0
 8-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-quarterl
 y
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2028-01-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280131
DTEND;VALUE=DATE:20280201
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: December 2027\nSource: Boletín Oficial del Es
 tado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verifi
 ed: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-379-cesop-2028-01-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280131
DTEND;VALUE=DATE:20280201
SUMMARY:Spain: Modelo 379 — Declaración informativa sobre pagos transfront
 erizos (CESOP)
DESCRIPTION:Payment service providers within LIVA art. 166 quater — not or
 dinary VAT-registered businesses. They report the records of cross-border
  payments they are required to keep.\nPeriod: Q4 2027\nSource: Boletín Of
 icial del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\
 nLast verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-379-cesop
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2028-02-29@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280229
DTEND;VALUE=DATE:20280301
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: January 2028\nSource: Boletín Oficial d
 el Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast v
 erified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2028-02-29@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280229
DTEND;VALUE=DATE:20280301
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: January 2028\nSource: Boletín Oficial del Est
 ado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verifie
 d: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2028-03-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280330
DTEND;VALUE=DATE:20280331
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: February 2028\nSource: Boletín Oficial 
 del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast 
 verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2028-03-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280331
DTEND;VALUE=DATE:20280401
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: February 2028\nSource: Boletín Oficial del Es
 tado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verifi
 ed: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-quarterly-2028-04-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280430
DTEND;VALUE=DATE:20280501
SUMMARY:Spain: Modelo 369 — Ventanilla única\, regímenes exterior y de la 
 Unión
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he Union or non-Union One Stop Shop scheme. A return is due for every cal
 endar quarter whether or not any covered supplies were made. Payment is d
 ue within the same filing period.\nPeriod: Q1 2028\nSource: Agencia Estat
 al de Administración Tributaria — https://sede.agenciatributaria.gob.es/S
 ede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/recuerde
 /vencimientos-dias-inhabiles-sabados-festivos.html\nLast verified: 2026-0
 8-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-quarterl
 y
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2028-04-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280430
DTEND;VALUE=DATE:20280501
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: March 2028\nSource: Boletín Oficial del Estad
 o — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verified:
  2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2028-05-01@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280501
DTEND;VALUE=DATE:20280502
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: March 2028\nSource: Boletín Oficial del
  Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast ver
 ified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-379-cesop-2028-05-01@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280501
DTEND;VALUE=DATE:20280502
SUMMARY:Spain: Modelo 379 — Declaración informativa sobre pagos transfront
 erizos (CESOP)
DESCRIPTION:Payment service providers within LIVA art. 166 quater — not or
 dinary VAT-registered businesses. They report the records of cross-border
  payments they are required to keep.\nPeriod: Q1 2028\nSource: Boletín Of
 icial del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\
 nLast verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-379-cesop
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2028-05-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280530
DTEND;VALUE=DATE:20280531
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: April 2028\nSource: Boletín Oficial del
  Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast ver
 ified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2028-05-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280531
DTEND;VALUE=DATE:20280601
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: April 2028\nSource: Boletín Oficial del Estad
 o — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verified:
  2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2028-06-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280630
DTEND;VALUE=DATE:20280701
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: May 2028\nSource: Boletín Oficial del E
 stado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast verif
 ied: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2028-06-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280630
DTEND;VALUE=DATE:20280701
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: May 2028\nSource: Boletín Oficial del Estado 
 — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verified: 2
 026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2028-07-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280731
DTEND;VALUE=DATE:20280801
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: June 2028\nSource: Boletín Oficial del 
 Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast veri
 fied: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-quarterly-2028-07-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280731
DTEND;VALUE=DATE:20280801
SUMMARY:Spain: Modelo 369 — Ventanilla única\, regímenes exterior y de la 
 Unión
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he Union or non-Union One Stop Shop scheme. A return is due for every cal
 endar quarter whether or not any covered supplies were made. Payment is d
 ue within the same filing period.\nPeriod: Q2 2028\nSource: Agencia Estat
 al de Administración Tributaria — https://sede.agenciatributaria.gob.es/S
 ede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/recuerde
 /vencimientos-dias-inhabiles-sabados-festivos.html\nLast verified: 2026-0
 8-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-quarterl
 y
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2028-07-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280731
DTEND;VALUE=DATE:20280801
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: June 2028\nSource: Boletín Oficial del Estado
  — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verified: 
 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-379-cesop-2028-07-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280731
DTEND;VALUE=DATE:20280801
SUMMARY:Spain: Modelo 379 — Declaración informativa sobre pagos transfront
 erizos (CESOP)
DESCRIPTION:Payment service providers within LIVA art. 166 quater — not or
 dinary VAT-registered businesses. They report the records of cross-border
  payments they are required to keep.\nPeriod: Q2 2028\nSource: Boletín Of
 icial del Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\
 nLast verified: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-379-cesop
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-303-monthly-2028-08-30@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280830
DTEND;VALUE=DATE:20280831
SUMMARY:Spain: Modelo 303 — Autoliquidación del IVA\, período mensual
DESCRIPTION:Taxable persons whose liquidation period is the calendar month
  under RIVA art 71.3: turnover above €6\,010\,121.04 in the previous cale
 ndar year\, the acquirer of all or part of a business patrimony where the
  combined turnover exceeded that figure\, registrants in the REDEME month
 ly-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 s
 imultaneous with filing.\nPeriod: July 2028\nSource: Boletín Oficial del 
 Estado — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925\nLast veri
 fied: 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-303-monthly
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:es-modelo-369-monthly-2028-08-31@lookuptax.com
DTSTAMP:20260819T000000Z
DTSTART;VALUE=DATE:20280831
DTEND;VALUE=DATE:20280901
SUMMARY:Spain: Modelo 369 — Ventanilla única\, régimen de importación (IOS
 S)
DESCRIPTION:Businesses using Spain as Member State of identification for t
 he import One Stop Shop scheme\, reporting distance sales of imported goo
 ds. A return is due for every calendar month whether or not any covered s
 upplies were made.\nPeriod: July 2028\nSource: Boletín Oficial del Estado
  — https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740\nLast verified: 
 2026-08-19
URL:https://lookuptax.com/compliance-calendar/spain#es-modelo-369-monthly
TRANSP:TRANSPARENT
END:VEVENT
END:VCALENDAR