On 28 September 2026, the Spanish Tax Agency updated its taxpayer calendar detailing all declarations and self-assessments with filing deadlines ending in October 2026. The calendar covers periodic VAT returns (Model 303), personal income tax installment payments (Model 130), corporate income tax prepayments (Model 202), and withholding tax declarations (Models 111, 115, 123). The schedule also includes deadlines for non-resident income tax (Model 210) and special regime settlements.
Key Takeaways
- VAT Monthly Filers: Model 303 for September 2026 period due by 20 October 2026, with direct debit option available until 15 October.
- Corporate Prepayments: Large enterprises (turnover > €10M) must file Model 202 for the third 2026 installment by 20 October, based on 2025 tax liability.
- Withholding Obligations: Quarterly withholding returns (Models 111, 115) for Q3 2026 due 20 October; annual summary (Model 190) filing window opens 1 October.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement