Tax deadline · Spain
Spain Q4 2026: what gets filed
Due by Jan 30, 2027
- Deadline
- Jan 30, 2027
- Period covered
- Oct 1, 2026 to Dec 31, 2026
- Forms
- 130 (the 20% income-tax installment) and 303 (VAT charged minus borne)
- Direct debit
- Paying by direct debit moves the deadline a few days earlier (to the 15th on the day-20 quarters).
How to compute each form
The 303 is your VAT charged minus borne for the quarter; the 130 is 20% of the accumulated yearly profit minus what you already paid. Both calculators run the math with your numbers.
If you file late
Filing late without a demand from Hacienda carries a surcharge that grows with every month of delay; once Hacienda demands it, it escalates to a penalty. The right move is always to file the moment you notice: the meter runs monthly.
Spain Q1 2027: what gets filed (Apr 20, 2027)
Full tax calendar · Add every date to my calendar
Statutory dates: weekend or holiday landings shift to the next business day. These pages refresh with the calendar each January.