Spain Tax Deadlines 2026: Every Filing Date Expats Need on Their Calendar

Moving to Spain means learning a new tax rhythm. The Agencia Tributaria (AEAT, often called Hacienda) runs on a strict calendar, and missing a filing date usually means automatic surcharges — even when you would have owed nothing. Whether you're a new resident filing your first Declaración de la Renta, a digital nomad on the Beckham regime, or a retiree with pensions abroad, this guide walks you through the deadlines that matter in 2026.

A quick honesty note: tax rules, forms, and exact opening dates change every year, and small shifts in the AEAT calendar are normal. Treat the dates below as a planning framework and confirm the precise day with Agencia Tributaria or a licensed asesor fiscal before you file.

Who has to file in Spain

You're generally considered a Spanish tax resident if any of the following apply:

• You spend more than 183 days in Spain in a calendar year.
• Your main economic interests (business, main job, main assets) are in Spain.
• Your spouse and dependent children habitually reside in Spain.

Tax residents file the annual IRPF (Impuesto sobre la Renta de las Personas Físicas) — the Renta — on their worldwide income. Non-residents with Spanish income or property file the IRNR using Modelo 210 instead. If you're unsure which bucket you fall into during a transition year, that's exactly the kind of question worth taking to a gestor before June rolls around.

The Renta campaign: your biggest deadline

The Campaña de la Renta covers the previous tax year (so in 2026 you're filing for the 2025 tax year). The AEAT typically opens the campaign in early April and closes it at the end of June. Key touchpoints inside that window:

• Early April — Online filing opens through the AEAT website and the app. You can pull your borrador (draft return) and datos fiscales (fiscal data) using Cl@ve, digital certificate, or reference number.
• Early May — Phone-assisted filing (Plan Le Llamamos) generally begins; appointments must be booked in advance.
• Early June — In-person appointments at AEAT offices typically open.
• Around 25 June — If your return results in tax due and you want to pay by direct debit (domiciliación), you generally must submit several days before the final deadline. Confirm the exact cutoff on the AEAT calendar for the year.
• End of June (around 30 June) — Final deadline to submit the Renta.

If your return comes out refund (a devolver), the AEAT normally has six months from the campaign close to pay you, though many refunds land within weeks.

Modelo 720 and Modelo 721: foreign assets reporting

If you're a Spanish tax resident and hold assets abroad worth more than €50,000 in any of three categories (bank accounts, securities/investments, or real estate) as of 31 December of the previous year, you must file Modelo 720. The deadline is 31 March 2026 for assets held at the end of 2025.

You only need to refile in later years if a previously declared category increases by more than €20,000 or if you close/sell an asset. Modelo 721, the parallel declaration for cryptocurrency held on foreign platforms, follows the same 31 March deadline and the same €50,000 threshold.

Two things to keep in mind:

• The original harsh penalty regime for Modelo 720 was struck down by the EU Court of Justice, and Spain has since replaced it with a proportionate penalty framework. Sanctions still exist — don't skip the form — but they're no longer the ruinous flat fines of the past.
• These forms are informational, not tax assessments. You're not being taxed on the assets themselves by filing — you're disclosing them.

Because Modelo 720/721 is where expats most often trip up, this is worth reviewing with a contador the first year you file.

Quarterly deadlines for self-employed and business owners

If you're registered as autónomo or run an SL, your calendar looks very different. The AEAT collects VAT and income-tax prepayments quarterly. General filing windows:

• Q4 2025 returns — due 20 January 2026 (or 30 January for VAT Modelo 303 and the annual Modelo 390 summary).
• Q1 2026 returns — due 20 April 2026.
• Q2 2026 returns — due 20 July 2026.
• Q3 2026 returns — due 20 October 2026.

The main forms in this cycle include:

• Modelo 303 — Quarterly VAT return.
• Modelo 130 — Quarterly IRPF prepayment for direct-estimation autónomos.
• Modelo 131 — Quarterly IRPF prepayment for those on modules.
• Modelo 111 — Withholdings on payments to employees and professionals.
• Modelo 115 — Withholdings on rental payments for business premises.
• Modelo 349 — Intra-EU transactions summary.

Annual summaries (Modelo 390 for VAT, Modelo 190 for income withholdings, Modelo 180 for rental withholdings) are generally filed in January covering the prior year. If you direct-debit payment, the effective deadline is usually a few days earlier — check each form's specific cutoff.

Non-resident property owners: Modelo 210

If you own property in Spain but are not tax resident, you owe IRNR via Modelo 210:

• Imputed income on a second home (not rented out) — filed annually, due by 31 December 2026 for the 2025 tax year.
• Rental income — since 2024 the reporting cycle is annual rather than quarterly, generally due by 20 January of the following year. Confirm the current cycle if you rent out property, as this changed relatively recently.
• Capital gains on sale — Modelo 210 filed within four months of the sale.

Wealth tax and the "solidarity" tax

Impuesto sobre el Patrimonio (wealth tax) and the state-level Impuesto Temporal de Solidaridad de las Grandes Fortunas are declared alongside the Renta, generally due by the end of June for the prior year. Thresholds, exemptions (including the main-home allowance), and even whether wealth tax applies at all depend heavily on your comunidad autónoma — Madrid and Andalucía, for example, have historically applied a 100% bonification. Rules here shift frequently; verify with a local asesor.

Beckham regime filers

If you're on the Régimen de Impatriados ("Beckham law"), you file Modelo 151 during the same April–June Renta window. You're taxed as a non-resident on Spanish-source employment income at a flat rate, but you still need to file annually to keep the regime active. Missing the deadline can jeopardize your status.

Common mistakes to avoid

• Assuming your home-country deadline covers Spain. Once you're resident, Spain's calendar governs — even if you're still filing a US 1040 or UK Self Assessment.
• Direct-debiting on the last day. If you want to domiciliar payment, submit several working days before the final deadline. Late payments trigger automatic surcharges starting at around 1% per month.
• Skipping Modelo 720 because "it's just informational." Penalties, while now proportionate, still bite.
• Forgetting the FEIE and treaty positions. US citizens especially need to coordinate the Foreign Earned Income Exclusion, Foreign Tax Credit, and the US–Spain tax treaty — Spain doesn't care what you filed with the IRS, but your US return depends on what you paid here.
• Losing track of *plusvalía municipal when selling a home — that's a municipal* tax with its own 30-day filing window after the sale, separate from AEAT.

Short FAQ

Do I file a Renta my first year in Spain? Only if you meet residency criteria (usually the 183-day rule) during that calendar year. If you arrived in October, you likely won't be tax resident until the following year.

Can I file from abroad? Yes — using Cl@ve or a digital certificate you can file entirely online from anywhere.

What happens if I file late? If you file voluntarily before AEAT contacts you, surcharges are relatively modest and scale with delay. If AEAT catches it first, penalties are meaningfully higher.

Do I need a *gestor*? Not legally, but for your first Renta as an expat — especially with foreign pensions, US brokerage accounts, or Modelo 720 exposure — a few hundred euros for a qualified asesor fiscal is usually money well spent.

Tax rules and exact campaign dates shift each year. Before you file, confirm the current calendar on the Agencia Tributaria website or with a licensed Spanish tax professional.