Spain tax deadlines 2026.

Use this skill whenever asked about Spanish estimated income tax payments (pagos fraccionados) for self-employed individuals (autonomos). Trigger on phrases like "Modelo 130", "pagos fraccionados", "estimated tax Spain", "IRPF quarterly", "Spanish advance tax", "autonomo tax payments", "estimacion directa", "Modelo 131", or any question about quarterly income tax prepayment obligations under the IRPF. Covers the quarterly filing schedule (Apr 20, Jul 20, Oct 20, Jan 30), the 20% cumulative computation method, the 70% withholding exemption, penalties for late filing, and payment procedures. ALWAYS read this skill before touching any estimated tax work for Spain.

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".

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 payroll processing for employees. Trigger on phrases like "Spanish payroll", "nómina España", "IRPF retención", "retenciones nómina", "Seguridad Social cotización", "contingencias comunes", "base de cotización", "Salario Mínimo Interprofesional", "SMI", "paga extra", "tredicesima España", "Agencia Tributaria retención", "modelo 111", "modelo 190", "Sistema RED", "Siltra", "TC1 TC2", "RLC RNT", "MEI cotización", "cuota solidaridad", "bruto neto España", "despido indemnización", "FOGASA", or any question about computing employee pay, income tax withholding, or social security contributions in Spain. This skill covers IRPF withholding, Seguridad Social contributions (employee and employer), mandatory benefits, nómina (payslip) requirements, filing obligations, and employer cost analysis. ALWAYS read this skill before processing any Spanish employee payroll.

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.

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 corporate income tax (Impuesto sobre Sociedades, IS), Modelo 200, Modelo 202 (pagos fraccionados), corporate tax rates in Spain, SL tax obligations, company formation tax, deducciones empresariales, bases imponibles negativas (BINs), reserva de capitalizacion, reserva de nivelacion, or foral corporate tax. Trigger on phrases like "Impuesto de Sociedades", "Modelo 200", "Modelo 202", "IS Spain", "corporate tax Spain", "tipo gravamen sociedades", "SL taxes", "nueva creacion", "empresa reducida dimension", "microempresa fiscal", "BINs", "compensacion perdidas sociedad", "pago fraccionado empresa", "ZEC Canarias", "bonificacion Ceuta Melilla sociedades", "I+D deduccion sociedades", "donativos sociedad", "resultado contable", or any question about computing or filing corporate income tax in Spain. ALWAYS read this skill before touching any Spanish corporate tax work.

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.