Spain tax deadlines 2026.

Use this Guide when preparing, reviewing, auditing or filing the annual accounts (cuentas anuales) of a Spanish company. Trigger on phrases like "cuentas anuales", "Registro Mercantil", "depósito de cuentas", "cuentas abreviadas", "Plan General de Contabilidad", "PGC", "PGC PYMES", "microempresa", "balance", "cuenta de pérdidas y ganancias", "memoria", "auditoría España", "ICAC", "cierre registral", or any question about drawing up, approving, auditing or depositing statutory accounts under Spanish commercial law. Covers the full and small company accounting plans, the size tests for the abbreviated forms, the required statements and the official deposit models in force, the normal balance sheet and profit and loss layouts line by line, the ten note and twenty five note memoria lists, the three month formulation, six month approval and one month deposit clock, the registry closure one year after the year end and the late filing fine, when an audit is compulsory and the triggers outside the size test, and who may sign it.

Use this Guide whenever asked about electronic invoicing in Spain. Trigger on phrases like "factura electronica", "Veri*factu", "VERI*FACTU", "SII", "Suministro Inmediato de Informacion", "FACe", "Facturae", "punto general de entrada", "QR tributario", "codigo QR en factura", "registro de facturacion", "sistemas informaticos de facturacion", "RRSIF", "Real Decreto 1007/2023", "Real Decreto 238/2026", "Ley Crea y Crece", "factura electronica obligatoria entre empresarios", "solucion publica de facturacion electronica", "plataforma privada de intercambio", "factura simplificada", "factura simplificada cualificada", "obligaciones de facturacion", or any question about issuing, receiving, validating, reporting or keeping invoices in Spain. Covers the four separate systems and how to tell which one a client is in: invoicing to public bodies through FACe under Ley 25/2013, the immediate supply of invoice records for monthly filers, the invoicing software rules of Real Decreto 1007/2023 with their two dates in 2027 and the carve out that takes anyone inside the immediate supply system out of them, and the business to business electronic invoice of Ley 18/2022 and Real Decreto 238/2026. Also covers the mandatory invoice particulars, simplified invoices and the qualified simplified invoice, accepted formats, the public solution and private platforms, invoice state and payment reporting, archiving, and the invoicing and software penalties. The VAT return itself is in es-vat-return. This Guide gives no start date for the business to business mandate, because the ministerial order that starts its twelve and twenty four month clocks has not been made, and it does not cover the Basque provincial or Navarre invoicing systems. Read this Guide before any Spanish invoicing work.

Use this Guide whenever asked about Spanish quarterly income tax payments on account (pagos fraccionados) for self employed individuals (autonomos) in common territory Spain. Trigger on phrases like "Modelo 130", "Modelo 131", "pagos fraccionados", "estimated tax Spain", "IRPF quarterly", "Spanish advance tax", "autonomo tax payments", "estimacion directa", "estimacion objetiva", "modulos", or any question about quarterly income tax prepayment obligations under the IRPF. Covers who must file and who is released from filing, the percentage for each method, the box by box computation on both forms including the farming section and the pre 2013 home loan box, the reduction for a small prior year and where it sits in the order of operations, the quarterly deadlines including the longer January window, the reduced percentages for Ceuta and Melilla and the exceptional extension to the Isla de La Palma, late filing surcharges and enforcement surcharges, and how the year's payments are settled in the annual return. The annual return itself is in es-income-tax, the quarterly VAT return in es-vat-return, and the RETA contribution in es-social-contributions. Foral territories are not covered. Read this Guide before touching any pago fraccionado work for Spain.

Use this skill whenever asked about forming, incorporating, or registering a company in Spain. Trigger on phrases like "set up a company in Spain", "SL formation", "sociedad limitada", "Registro Mercantil", "Spanish company formation", "register a business Spain", "CIF Spain", "autónomo societario", "NIF", "escritura de constitución", or any question about starting a business entity in Spain. Covers entity types (SL, SA, autónomo, sociedad civil), registration process, capital requirements, costs, post-formation compliance, and bank account opening. ALWAYS read this skill before advising on Spanish company formation.

Use this Guide whenever asked about Spanish corporate income tax (Impuesto sobre Sociedades) for a company in common territory Spain. Trigger on phrases like "Impuesto de Sociedades", "Modelo 200", "Modelo 202", "Modelo 232", "IS Spain", "corporate tax Spain", "tipo gravamen sociedades", "SL taxes", "microempresa fiscal", "empresa de reducida dimension", "entidad de nueva creacion", "BINs", "compensacion de perdidas sociedad", "reserva de capitalizacion", "reserva de nivelacion", "pago fraccionado sociedades", "tributacion minima", "exencion por participacion", "amortizacion fiscal", "deduccion I+D sociedades", "donativos sociedad", "bonificacion Ceuta Melilla sociedades", "ZEC Canarias", "operaciones vinculadas", "resultado contable", or any question about computing or filing corporate income tax in Spain. Covers who is liable and the residence test, the rates for a period beginning in the current year and how the transitional calendar steps them down, the taxable base built from accounting profit, the capitalisation reserve and the levelling reserve, loss relief and its turnover tiers, amortisation and the straight line table, the participation exemption, deductions and their joint cap, donations, the Ceuta and Melilla bonificacion, the minimum tax, withholding, the instalments on Modelo 202 and their minimum, non deductible expenses and the interest limit, filing on Modelo 200 and reporting on Modelo 232. Personal income tax on an individual is in es-income-tax, value added tax in es-vat-return, self employed social security in es-social-contributions, and the whole self employed picture in es-autonomous-worker. The Basque and Navarra regimes, the Canary Islands regimes and cooperatives are covered by pointer only. Read this Guide before any Spanish corporate tax work.

Spain capital gains tax (ganancias y perdidas patrimoniales) under the IRPF savings base: which gains are savings income and which stay in the general base, the savings scale and its state and autonomous halves, holding period, the main residence exemption and reinvestment relief with the mortgage principal that comes off the amount to reinvest, the over 65 main home exemption, the over 65 life annuity route and its ceiling, the abatement coefficients for assets bought before 1995 and their cumulative transfer value ceiling, the order in which losses are set off and carried forward, the repurchase windows that defer a loss, Ceuta and Melilla, and non resident gains on Modelo 210 with the buyer's withholding on Modelo 211. Trigger on: "Spain CGT", "capital gains Spain", "Spain savings tax rate", "sell shares Spain", "IRPF capital gains", "Spain property CGT", "Spain investment gains", "Spain capital gains rate", "Spain non resident capital gains", "ganancias patrimoniales", "exencion por reinversion vivienda habitual", "coeficientes de abatimiento", "renta vitalicia mayores de 65".

Use this Guide for Spanish personal income tax (IRPF) of a self-employed person (autónomo) resident in common-territory Spain: residence and community, the state half of the general scale and where to find each community's half, the savings scale, personal and family minimums, deductible expenses under estimación directa (main-home supplies, own meals, health insurance, depreciation), the hard-to-justify reduction in simplificada, módulos limits and their 2026 status, withholding on professional invoices, modelo 130 instalments, the modelo 100 return and its 2025 campaign, and late-filing surcharges, penalties and interest. Box-level quarterly mechanics are in es-estimated-tax and Social Security contributions in es-social-contributions. It gives no single combined Spanish rate, because none exists.

Use this Guide whenever asked about Spanish payroll for an employee. Trigger on phrases like "Spanish payroll", "nomina Espana", "IRPF retencion", "retenciones nomina", "tipo de retencion", "Seguridad Social cotizacion", "contingencias comunes", "base de cotizacion", "grupo de cotizacion", "Salario Minimo Interprofesional", "SMI", "paga extra", "pagas extraordinarias", "finiquito", "indemnizacion por despido", "despido improcedente", "incapacidad temporal", "baja medica", "permiso por nacimiento", "recibo de salarios", "Agencia Tributaria retencion", "modelo 111", "modelo 190", "certificado de retenciones", "Sistema RED", "Siltra", "TC1 TC2", "RLC RNT", "MEI cotizacion", "cuota solidaridad", "horas extraordinarias cotizacion", "bruto neto Espana", "coste empresa", "FOGASA", or any question about computing employee pay, income tax withholding, or social security contributions in Spain. Also trigger when classifying bank statement lines that show salary credits, extra payments, final settlements, severance, Social Security contribution debits or withholding remittances to the tax authority. Covers the payslip and the parts the law makes compulsory, the order of operations from gross to net, the personalised withholding percentage and the scale, minimums, floors, caps and no withholding thresholds that build it, the general regime contribution bases and the eleven contribution group table with its monthly and daily minimums, the employer and employee share of every rate the yearly order sets and why this Guide prints no combined rate, the solidarity contribution, the intergenerational equity mechanism, the additional contribution on overtime, the minimum wage, extra payments, annual leave, sick pay, birth leave, severance and the wage guarantee fund, the final settlement, and filing through the Social Security transmission system and the tax authority. This Guide gives statutory floors only, so a collective agreement can raise almost every amount in it, and it does not cover the foral territories, which run their own withholding. Self employed contributions are in es-social-contributions, self employed income tax in es-income-tax, being self employed in Spain in es-autonomous-worker, the withholding return itself in es-modelo-111, value added tax in es-vat-return, and personal deductions in es-irpf-deductions. Read this Guide before processing any Spanish employee payroll.