10 % VAT on holiday lets: start date uncertain · outer limit July 2028. On 2 October 2026 Congress voted down Royal Decree-law 26/2026, which had set 1 December 2026, so that date no longer stands. The outer limit comes from Directive (EU) 2025/516: July 2028. We have it ready for whenever it comes in. Meanwhile we keep handling what is already compulsory today: Form 303 for the reverse-charge VAT on Airbnb and Booking fees, the EU VAT number (ROI) and Form 349.
The days decide the split
Spanish tax calendar
The dates that matter, in one place.
Quarterly
| Quarter | Deadline | Forms |
|---|---|---|
| Q1 | 1–20 April | 303, 130, 111, 115, 349 |
| Q2 | 1–20 July | 303, 130, 111, 115, 349 |
| Q3 | 1–20 October | 303, 130, 111, 115, 349 |
| Q4 | 1–30 January | 303, 130, 111, 115, 349 |
Annual
| Form | What | When |
|---|---|---|
| 390 | Annual VAT summary | 1–30 January |
| 190 / 180 | Annual withholding summaries | January |
| 100 | Personal income tax return | April to June |
Modelo 210
| Income | Year | Deadline |
|---|---|---|
| Rental (annual grouping) | 2025 | 1–20 January 2026 |
| Rental (annual grouping) | 2026 | 1–20 April 2027 |
| Imputed income | 2025 | To 31 December 2026 |
| Imputed income | 2026 | 1 April – 31 December 2027 |
Month by month
The tables above group the filings by tax. This is the same year seen the way you live it: what lands in each month, and what has to be prepared the month before.
| Month | What falls due |
|---|---|
| January | The busiest month of the year. Fourth-quarter 303, 130, 111, 115 and 349, with a window that runs to the 30th rather than the 20th; the annual VAT summary 390; the annual withholding summaries 190 and 180. For the 2024 and 2025 tax years, the grouped Modelo 210 for rental income was filed from the 1st to the 20th. |
| February | Form 347, the annual statement of transactions with a single third party above the legal threshold, for those who are required to file it. In many municipalities the IBI billing calendar for the year is published this month. |
| March | The reporting forms on assets held abroad — the 720 and, for virtual currency held outside Spain, the 721 — close on 31 March. They are informative, they carry no tax, and they are among the most heavily penalised filings in the system when ignored. |
| April | First-quarter returns from the 1st to the 20th. The personal income tax campaign opens. From the 2026 tax year onwards the grouped Modelo 210 for rental income moves here, to 1–20 April, and the window for imputed income opens on 1 April. |
| May | No ordinary filing deadline. It is the month to deal with the income tax return rather than the month it is due, and the month in which enquiries about the previous year tend to arrive. |
| June | The income tax return, Modelo 100, and the wealth tax return, Modelo 714, close at the end of the month. If you want the tax collected from your account, the direct-debit cut-off falls before the campaign ends, not on the last day. |
| July | Second-quarter returns from the 1st to the 20th, in the middle of the season in which a holiday let earns most of its income and generates most of its paperwork. |
| August | Nothing is due. That is not the same as nothing running: see below. |
| September | No filing deadline, and the month in which the third quarter is prepared. If anything went wrong in July it is still cheap to correct here. |
| October | Third-quarter returns from the 1st to the 20th. |
| November | If you split your income tax bill into two, the second instalment is collected in the first days of the month, automatically if you chose direct debit and by your own action if you did not. |
| December | The Modelo 210 for imputed income has to be in by 31 December. December is also the month for census changes that take effect on 1 January: opting into or out of a special VAT regime, and any change of activity or of address, all of which now travel on form 036. |
The simplified census declaration was abolished by Order HAC/1526/2024, with effect from 3 February 2025. Every census registration, change and deregistration goes on form 036. If an adviser is still telling you to file a 037, that is a reliable sign the advice has not been updated.
When a deadline falls on a Saturday, a Sunday or a holiday
It moves forward to the next working day. That is the general rule and it is the right one to rely on, but two details are worth knowing before you rely on it at five in the afternoon.
The first is that the holiday has to be a holiday where the procedure is processed, which is not always where you are sitting. A local fiesta in your town does not move a national filing deadline, and a regional holiday can move one that a national calendar does not show.
The second is that the shift applies to the end of the period, not to anything you have arranged inside it. A direct debit whose cut-off was the 15th does not move because the 20th happened to be a Sunday. The practical rule we work to is simple: treat the published date as the last possible moment and aim several days earlier, because a filing portal that fails on the final afternoon is a problem you own and not one the tax office is obliged to solve.
Why August is not a holiday for your file
There is a widespread belief that nothing runs in Spain in August. In the courts that is broadly true: August is a non-working month for procedural deadlines. In tax and administrative procedure it is not. A request for information served on 1 August has its reply period counted from then, and it may well expire before anyone is back at a desk.
Two things follow from that. If you are away for the month, arrange for your post and, above all, your electronic notifications to be looked at by someone. And if you deal with the Spanish administration electronically, use the courtesy days: the tax agency allows a limited number of days a year, requested in advance, on which no electronic notification will be pushed to you. They have to be asked for before you leave, they do not cover a notice already issued, and they do not stop a period that has already begun.
An electronic notice that nobody opens is treated as served once ten calendar days have gone by. What usually arrives after that is not the original letter but an enforcement notice, with a surcharge attached and an argument that is now much harder to make. Nothing on this page matters as much as somebody actually looking at the mailbox.
Direct debit closes before the filing window does
If you want the tax taken from your Spanish account rather than paying it yourself, the return has to be filed with the direct-debit instruction inside a shorter window: it closes roughly five days before the end of the filing period.
| Filing window | Last day to file with direct debit |
|---|---|
| 1–20 April, July and October | Around the 15th of the month |
| 1–30 January | Around the 25th of January |
| The income tax campaign, to 30 June | Several days before the end of June |
Two consequences that catch people out every year. Direct debit requires an account in your name at a collaborating Spanish institution, so a foreign IBAN will not serve, and the account has to have the money in it on the day the charge is presented — which is the end of the period, not the day you filed. And missing the direct-debit cut-off does not mean you have missed the deadline: you can still file inside the ordinary window, you simply have to pay by card or transfer instead.
This is why our internal calendar is not the published one. We work to the direct-debit date and we ask you for your figures well before that, so that a question about an invoice does not turn into a payment made by hand at the last minute.
If a date has already gone
Filing late of your own initiative and filing late after the tax office has written to you are two different events with two different consequences: a surcharge that rises with the delay in the first case, and a penalty in the second. The gap between them is considerable and it turns entirely on who moves first, which is the reason a missed deadline should be dealt with the week you notice it rather than the quarter after.
Every client file carries the dates that apply to it — not the whole calendar, only the lines that are actually theirs — and the warning goes out in English, Spanish or French in good time, with the documents we still need listed in it. You are told before the deadline, not after.