Spanish tax calendar 2027: all the tax office deadlines for individuals, self-employed people and non-residents
A missed deadline with Hacienda costs surcharges, even if the tax comes to zero. Here is the 2027 taxpayer calendar by month, with the deadlines set by law for individuals, self-employed people and non-resident property owners. From La Línea de la Concepción we tell you which forms apply to you and we file them electronically.
Taxpayer calendar 2027: which deadlines this page covers
The Spanish Tax Agency (Agencia Tributaria, AEAT) publishes the official calendar for the year in December. Each self-assessment and each information return has its own filing deadline, and it varies depending on the type of taxpayer. This page already includes the deadlines the law fixes by day and month: quarterly VAT and income tax returns, annual summaries, Form 347, Form 720, corporation tax and the Form 210 deadlines for non-residents. It does not include what the Tax Agency sets year by year, such as the first day of the income tax campaign. We will update it when the official calendar comes out. There are four key dates in the year: 20 January, 20 April, 20 July and 20 October, which close each quarter of VAT, withholdings and instalment payments.
The 2026 tax calendar is a useful reference: the structure is the same, and only the days on which each deadline falls change.
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If the last day falls on a Saturday, Sunday or public holidayThe deadline moves to the next working day. In 2027 this affects 30 and 31 January (Saturday and Sunday, so it falls due on Monday 1 February), the last day of February (Sunday) and 25 July (Sunday). A local holiday in your municipality also moves the deadline.
Tax deadlines month by month in 2027
January, February and March: closing the previous year
In the first quarter you file the last quarter of 2026 and the annual summaries. It is the period with the most information returns, including Form 347 (transactions with third parties), and the one most often forgotten.
| Deadline | Form | What is filed |
|---|---|---|
| 1 to 20 January | 111 and 115 | Withholdings for the fourth quarter of 2026: employees, professionals and rent of business premises |
| 1 to 30 January (Saturday: due on 1 February) | 303, 130 and 131 | VAT and income tax instalment for the fourth quarter of 2026 |
| 1 to 30 January (Saturday: due on 1 February) | 390 | Annual VAT summary for 2026 |
| 1 to 31 January (Sunday: due on 1 February) | 190 and 180 | Annual summary of withholdings on employment and professional income (190) and on rents (180) |
| February | 347 | Transactions with third parties above €3,005.06 with the same customer or supplier |
| 1 January to 31 March | 720 and 721 | Assets and cryptocurrencies held abroad |
April, May and June: first quarter and the income tax campaign
In April the quarterly returns and Form 210 for non-residents’ rental income come together, and the income tax campaign starts at the beginning of the month.
| Deadline | Form | What is filed |
|---|---|---|
| 1 to 20 April | 303, 130 and 131 | VAT and income tax instalment for the first quarter of 2027 |
| 1 to 20 April | 111 and 115 | Withholdings for the first quarter |
| 1 to 20 April | 210 | Non-residents’ rental income accrued in 2026 |
| 1 to 20 April | 202 | Corporation tax instalment payment |
| April to 30 June (start date to be confirmed) | 100 and 714 | Income tax and wealth tax return for the 2026 tax year |
May has no general deadlines for individuals or self-employed people. In June, only the income tax campaign ends.
July, August and September: second quarter and companies
| Deadline | Form | What is filed |
|---|---|---|
| 1 to 20 July | 303, 130, 131, 111 and 115 | Returns for the second quarter of 2027 |
| 1 to 25 July (Sunday: due on the 26th) | 200 | Corporation tax, for companies with a calendar-year financial year |
August and September have no general deadlines. It is a good time to organise the documents for the fourth quarter.
October, November and December: third quarter and year end
| Deadline | Form | What is filed |
|---|---|---|
| 1 to 20 October | 303, 130, 131, 111 and 115 | Returns for the third quarter of 2027 |
| 1 to 20 October and December | 202 | Corporation tax instalment payment for companies |
| 5 November | 102 | Second payment of the income tax return paid in instalments |
| 31 December | 210 | Imputed income from non-residents’ properties for the 2026 tax year |
Income tax campaign 2027: dates and payments
The campaign for the 2025 tax year ran from 8 April to 30 June 2026, and returns to be paid by direct debit closed on 25 June. The 2027 campaign, which covers the 2026 tax year, will follow a similar pattern, but the Tax Agency sets the opening date in its annual order. That is why the table says «to be confirmed».
If your return shows an amount to pay, you can pay it in one go or in two instalments: 60 % when you file and the remaining 40 % up to 5 November. The wealth tax return, Form 714, has the same deadline as the income tax return. If you are due a refund, the sooner you file, the sooner the refund is processed.
Form 100 is the personal income tax return (IRPF), filed by residents of Spain. It covers employment income, income from business activities, investment income such as interest and dividends, and property income, and it is declared for the calendar-year tax period.
The campaign makes many people nervous for a simple reason: the tax data you download is not always complete. A rental that does not appear, a fund taxed differently or a salary paid in Gibraltar can be missing from the draft. If you work at the border, we explain it on our page for Gibraltar workers who live in Spain.
We file the return electronically, and you do not need to book an appointment or travel. If you prefer an online consultation before sending us anything, we do that too.
Self-employed: VAT, income tax and withholdings every quarter
To keep track of the business’s income and expenses, a simple tool is useful, such as a mobile app or a contributions calculator. It works as a guide, but the content of each return should be checked by a tax adviser. With your documents in an orderly format, the quarter closes without surprises.
Self-employed people (autónomos) and small businesses file four times a year, and the dates are always the same: 1 to 20 April, July and October, and 1 to 30 January. The four returns of the quarter are:
Form 303. The quarter’s VAT: what you charged customers minus what you paid suppliers.
Form 130. The income tax instalment on business income, under direct estimation. Under objective estimation (modules) it is Form 131.
Form 111. Withholdings on employment income and professional activities, and payments on account, if any.
Form 115. Withholdings on the rent of business premises, if you rent them.
If you buy or sell within the European Union, Form 349 for intra-community transactions is added, with the same deadlines. With bank direct debit, the deadline is shorter: 1 to 15 April, July and October, and 1 to 25 January. A quarter with no income is also filed, with a zero result, if you are required to. It is the most basic tax compliance task, and the one most often forgotten.
Invoicing also has a calendar. The Verifactu system is compulsory for companies from 1 January 2027 and for other businesses and professionals from 1 July 2027, after the extension in Royal Decree-law 15/2025. It is best to have your invoicing software updated before that date.
Tax calendar for non-residents: Form 210 in 2027
If you own a home in Spain and live abroad, your deadlines are different. Since Order HAC/623/2026, Form 210 is filed as follows:
An empty house in Sotogrande, Estepona or Tarifa is also taxed on imputed income. The deadline is long, but surcharges build up if you do not file. We explain it step by step on our page on non-resident taxes and Form 210.
Imputed income from a property
From 1 April to 31 December of the year after the income accrues. For the 2026 tax year, until 31 December 2027.
Rental income with an amount to pay
From 1 to 20 April of the following year, whether filed separately or grouped. Income from 2026 is declared in April 2027.
Other income with an amount to pay
From 1 to 20 April, July, October and January, for what accrued in the previous quarter.
Sale of a property
Three months after the end of the month following the sale. The buyer withholds 3 % and pays it within one month using Form 211.
Other deadlines that run from an event, not from the calendar
Some deadlines have no fixed month. They start on the day something happens and are counted from there:
Inheritance. Inheritance tax is filed within six months of the death. An extension of another six months, using Form 659, must be requested within the first five.
Sale of a home by a non-resident. One month for the buyer’s withholding, and three months, after the following month, for Form 210.
Buying a home. Form 600 for property transfer tax or stamp duty (ITP or AJD) is filed by the buyer. We prepare the tax calculation.
Companies and other entities. Form 200 is filed 25 calendar days after six months have passed since the end of the financial year. For a company with a calendar-year financial year, that is 25 July.
Note down the date of the event as soon as it happens. It is the piece of information that is hardest to recover later.
What happens if you file late
Missing the filing deadline has a cost. Filing without a prior notice from Hacienda is much better than waiting for it to write to you. The surcharge is 1 % plus 1 % for each full month of delay. After 12 months it rises to 15 % and late-payment interest is added. If Hacienda gets there first and sends you a notice, we are talking about penalties, and the room to manoeuvre shrinks.
The most common mistakes are not about calculation but about the calendar: forgetting Form 347 or 720, confusing 30 January with the 20th, or not filing a quarter with no activity. Meeting your tax obligations with your information in order avoids almost all of them.
If you have already missed a deadline, do not wait for the next one. Tell us and we will regularise it before a notification reaches you. If you have already received one, we review it from our page on defence against the tax office.
How we manage your deadlines from La Línea
An adviser at the firm keeps a record of your deadlines and sends you a reminder before each one, with a clear answer to which documents are needed and on what basis each payment is calculated. We keep track of the timing of each procedure so the business does not incur surcharges, and we maintain a work plan for your deductible expenses and the documents you need.
Our office is in La Línea de la Concepción, and we see clients online or in person.
Online too. Video call, documents by WhatsApp, digital signature and electronic filing. You do not need to travel.
01
You tell us your situation
Whether you are an individual, self-employed or a non-resident, and what income, rentals or properties you have.
02
We tell you which forms apply to you
We prepare your personal calendar, with the dates that affect you and not those of other people.
03
Documents by WhatsApp or email
You send us invoices, deeds or certificates, and we take care of whatever is missing.
04
We file electronically
We send you the receipt for each filing.
Common questions about the tax calendar
When does the 2027 taxpayer calendar come out?
The Tax Agency publishes it in December. Until then, the deadlines set by law are those on this page. Those that depend on an annual order, such as the start of the income tax campaign, are confirmed in the official calendar.
When does the 2027 income tax campaign start?
It has not been set yet. The last campaign started on 8 April and ended on 30 June 2026. The 2027 one, on 2026 income, will be similar. When the Agency publishes the date, we will update it here.
What deadlines does a self-employed person have?
Four a year: 1 to 20 April, July and October, and 1 to 30 January. In them you file the VAT, the instalment payment and the withholdings that apply to you.
What happens if the last day falls on a weekend?
The deadline moves to the next working day. In 2027, the deadline that ends on 30 January falls due on Monday 1 February.
Do the deadlines change if I live in La Línea or work in Gibraltar?
No. The calendar for VAT, income tax and withholdings is national and applies throughout Spain. If you are paid in Gibraltar, that salary is declared in your income tax return, and we help you with it.
What deadlines does a non-resident property owner have?
It depends on the income. Imputed income is filed from 1 April to 31 December of the following year. Rental income, from 1 to 20 April of the following year. The sale of a property, within three months from the month after the sale.
What happens if I file late?
If you do it before Hacienda sends you a notice, you pay a surcharge of 1 % plus 1 % for each full month of delay. After 12 months it is 15 % with late-payment interest.
Can you do my bookkeeping or payroll?
No. We take care of the tax side: your returns, your deadlines and your dealings with Hacienda. We do not keep monthly accounts or payroll.
Can I do everything online?
Yes. We work by video call, receive your documents on WhatsApp and file everything electronically.
Related services
Tell us what income you have
Tell us whether you are an individual, self-employed or a non-resident, and what properties you own. We will tell you which deadlines apply to you in 2027.
Our office is in La Línea de la Concepción. We see you online or in person.
C/ Cervantes 2, entreplanta, despacho 4 · 11300 La Línea de la Concepción
WhatsApp 652 948 572 · 956 174 981 · pablo@asesoriaserra.es