As of 29 July 2026, the Directions Generales Impositiva issued an updated general calendar of tax deadlines for the year 2026, consolidating all statutory dates for various taxes including Income Tax, Value‑Added Tax, Social Security Contributions, and other statutory levies. The calendar groups deadlines by taxpayer category — individuals, corporations, small businesses, and special regimes — providing a clear timeline that ranges from monthly advance payments to annual filing cut‑offs. Key dates include the first quarter advance payment due on 15 February 2026, the second quarter on 15 May, the third quarter on 15 August, and the fourth quarter on 15 November, with respective declaration deadlines falling within ten days of each payment. The document also highlights special deadlines for certain sectors, such as early‑year filings for agricultural contributors and specific dates for multinational groups. It emphasizes that adherence to these dates is mandatory and that late submissions may trigger interest charges, penalties, and increased audit risk. The calendar is published to assist taxpayers in planning their fiscal activities and to ensure timely fulfillment of tax obligations throughout the year.
Key Takeaways
- Quarterly advance payments: Due on 15th of February, May, August, November.
- Declaration deadlines: Within ten days of each payment.
- Sector‑specific early dates: Vary by industry and require early filing.
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