As of 29 July 2026, the Directions Generales Impositiva issued a schedule of deadlines for 2026 concerning Income Tax (IRPF) and Value‑Added Tax (IVA) payments for individuals and entities providing personal services. The document lists the dates for advance payments, quarterly declarations, and annual filings, distinguishing between different taxpayer categories such as professionals, freelancers, and small enterprises. It specifies that advance payments are due on the fifteenth of each month, that quarterly declarations must be submitted by the twentieth day after the quarter ends, and that the annual IRPF return is due on 30 June 2027. The guideline also clarifies the consequences of missed deadlines, including interest charges and possible penalties. Additionally, it provides instructions for electronic submission through the online portal, required supporting documents, and procedures for requesting extensions. Taxpayers are advised to align their cash‑flow planning with these dates to avoid financial strain and to ensure full compliance. The schedule applies to all personal‑service providers and is binding for the 2026 fiscal year. Monitoring these dates is essential for maintaining good standing with the tax authority.
Key Takeaways
- Monthly advance payments: Due on the 15th of each month.
- Quarterly declarations: Due within 20 days after quarter end.
- Annual IRPF deadline: 30 June 2027.
Source: Read Original Announcement