Spain tax deadlines 2026.

Use this skill whenever asked about Spain cryptocurrency or digital asset taxation. Trigger on phrases like "crypto tax Spain", "Bitcoin Spain", "criptomonedas IRPF", "cryptocurrency gains Spain", "crypto income Spain", "staking Spain", "mining income Spain", "NFT tax Spain", "Modelo 721", "Modelo 100 crypto", "rentas del ahorro crypto", "base del ahorro", "AEAT crypto", "Binance Spain tax", "Coinbase Spain tax", "Revolut crypto Spain", "DeFi tax Spain", "Hacienda crypto", "declaración renta criptomonedas", or any question about the income tax, capital gains, or VAT treatment of cryptocurrency, tokens, or digital assets for Spanish tax residents or Spain-source crypto income. Covers IRPF savings base taxation, Modelo 721 foreign crypto reporting, FIFO cost basis, Ley 11/2021 anti-fraud provisions, and DAC8 reporting. ALWAYS read this skill before touching any Spain crypto work.

Final orchestrator skill that assembles the complete Spain filing package for Spain-resident self-employed individuals (autónomos). Consumes outputs from all Spain content skills (spain-vat-return for Modelo 303, es-income-tax for IRPF Modelo 100, es-social-contributions for RETA, es-estimated-tax for Modelo 130 pagos fraccionados) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, and the final action list with payment instructions, filing instructions, and next-year planning. This is the capstone skill that runs last and produces the final deliverable. MUST be loaded alongside all Spain content skills listed above. Spain full-year residents only. Autónomos (self-employed individuals) only.

Use this skill whenever asked to prepare, review, or classify transactions for a Spanish VAT return (Modelo 303 / IVA autoliquidacion) for a self-employed individual or small business in peninsular Spain or the Balearic Islands. Trigger on phrases like "prepare VAT return", "do the Spanish VAT", "fill in Modelo 303", "IVA", "Modelo 390", or any request involving Spanish VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers peninsular Spain and Balearic Islands only under the regimen general. Canary Islands (IGIC), Ceuta/Melilla (IPSI), regimen simplificado, recargo de equivalencia, RECC cash-basis, VAT groups, and partial exemption (prorrata) are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later (for workflow architecture) AND eu-vat-directive v0.1 or later (for EU directive content). ALWAYS read this skill before touching any Spain VAT work.

Use this skill whenever asked about Spanish self-employed social contributions (cuota de autonomos / RETA). Trigger on phrases like "cuota autonomos", "RETA", "social contributions Spain", "autónomo contributions", "how much do I pay as autonomo", "tarifa plana", "cese de actividad", "regularizacion cuotas", "base de cotización", "TGSS direct debit", "cuota mensual", or any question about Spanish self-employed social security. Also trigger when classifying bank statement transactions showing TGSS direct debits, cuota autonomos debits, or Seguridad Social payments. ALWAYS read this skill before touching any Spanish social contributions work.

Use this skill whenever asked about Spanish regional tax deductions (deducciones autonomicas), IRPF deductions by Comunidad Autonoma, or territory-specific tax benefits. Trigger on phrases like "deducciones autonomicas", "deduccion por vivienda", "deduccion por familia numerosa", "deduccion por nacimiento", "deduccion Madrid", "deduccion Cataluna", "deduccion Valencia", "deducciones por discapacidad", "deducciones por alquiler", "deducciones IRPF por comunidad", "casilla AEAT", "territory deductions Spain", "regional tax credits Spain", "Ceuta Melilla deduction", "foral deductions", "Pais Vasco IRPF", "Navarra IRPF", "deduccion por donativo", "deduccion por guarderia", "deduccion por maternidad autonomica", or any question about which IRPF deductions apply in a specific Spanish territory. ALWAYS read this skill before advising on territory-specific deductions.

Redirect — consolidated into spain-vat-return.md in this directory.

Use this skill whenever asked about Spanish personal income tax (IRPF -- Impuesto sobre la Renta de las Personas Fisicas) for self-employed individuals (autonomos). Trigger on phrases like "how much tax do I pay in Spain", "IRPF", "Modelo 100", "Modelo 130", "pago fraccionado", "estimacion directa", "retencion", "autonomo tax", "rendimientos de actividades economicas", "gastos deducibles", "amortizacion", "minimo personal", "cuota autonomica", or any question about filing or computing income tax for a self-employed or freelance client in Spain. Covers IRPF progressive rates, Modelo 100 structure, estimacion directa normal vs simplificada, deductible expenses, depreciation, quarterly payments (Modelo 130), withholding (retenciones), regional surcharges, personal and family allowances, and interaction with IVA and Social Security. ALWAYS read this skill before touching any Spanish income tax work.

Spain capital gains tax: savings income rates (19%–28%), holding period, main residence exemption, reinvestment relief. Trigger on: "Spain CGT", "capital gains Spain", "Spain savings tax rate", "sell shares Spain", "IRPF capital gains", "Spain property CGT", "Spain investment gains", "Spain 19% capital gains".