Quick Answer
Key tax deadlines for expats in Spain: Modelo 720 (overseas assets) by 31 March; IRPF income tax return April–June; Modelo 210 (non-resident tax) within 1 month of year-end for imputed income; Modelo 100 (wealth tax) June; IBI property tax varies by municipality. Missing deadlines triggers automatic surcharges.
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Complete Tax Calendar for Expats in Spain (2026)
Spain’s tax system involves multiple filing obligations at different times throughout the year. This calendar covers every key deadline for expats, whether you are a tax resident or non-resident property owner.
January
| Deadline | Filing | Who | Details |
|---|---|---|---|
| 1 Jan | Modelo 720 filing window opens | Tax residents with overseas assets >50k EUR | Informative declaration of foreign assets |
| 20 Jan | Modelo 111 (Q4) | Employers/autónomos with employees | Withholding tax on salaries |
| 20 Jan | Modelo 115 (Q4) | Business tenants | Withholding tax on commercial rent |
February
| Deadline | Filing | Who | Details |
|---|---|---|---|
| 28 Feb | Modelo 347 | Businesses/autónomos | Annual declaration of operations exceeding 3,005.06 EUR with any single counterparty |
March
| Deadline | Filing | Who | Details |
|---|---|---|---|
| 31 Mar | Modelo 720 | Tax residents with overseas assets | DEADLINE — overseas asset declaration |
| 31 Mar | Modelo 721 | Tax residents with crypto >50k EUR | DEADLINE — crypto asset declaration |
April
| Deadline | Filing | Who | Details |
|---|---|---|---|
| 1 Apr | IRPF (Renta) campaign opens | All tax residents | Annual income tax return (online filing) |
| 20 Apr | Modelo 303 (Q1 VAT) | Autónomos and businesses | Quarterly VAT return |
May
| Deadline | Filing | Who | Details |
|---|---|---|---|
| May (varies) | IRPF — telephone appointment filing | Tax residents who prefer phone assistance | Book via AEAT website or call 901 22 33 44 |
June
| Deadline | Filing | Who | Details |
|---|---|---|---|
| 30 Jun | IRPF (Modelo 100) | All tax residents | DEADLINE — annual income tax return |
| 30 Jun | Wealth Tax (Modelo 714) | Tax residents with net assets >700k EUR | DEADLINE — wealth tax declaration |
| 30 Jun | Solidarity Tax (Modelo 718) | Tax residents with net assets >3.7M EUR | DEADLINE — temporary solidarity tax |
July
| Deadline | Filing | Who | Details |
|---|---|---|---|
| 20 Jul | Modelo 303 (Q2 VAT) | Autónomos and businesses | Quarterly VAT return |
| 25 Jul | Modelo 200 (Corporate Tax) | Spanish companies (S.L., S.A.) | Annual corporate tax return |
October
| Deadline | Filing | Who | Details |
|---|---|---|---|
| 20 Oct | Modelo 303 (Q3 VAT) | Autónomos and businesses | Quarterly VAT return |
December
| Deadline | Filing | Who | Details |
|---|---|---|---|
| 31 Dec | Modelo 210 (annual imputed income) | Non-resident property owners | Tax year ends; file by 31 Dec of following year |
| 31 Dec | Modelo 210 (rental income — Q4) | Non-residents earning rental income | Annual filing for rental income: 1–20 January of the following year for 2024 and 2025 income, and 1–20 April of the following year from the 2026 tax year (Orden HAC/623/2026) |
Non-Resident Property Owners — Key Deadlines
If you own property in Spain but are not tax-resident, your main obligations are:
- Modelo 210 (imputed income): Filed annually by 31 December of the year following the tax year. Tax = 2% of cadastral value x 19% (EU residents) or 19%. Example: cadastral value 100,000 EUR = tax of 380 EUR.
- Modelo 210 (rental income): Quarterly filing within 1 month of each quarter end. EU residents can deduct expenses; non-EU cannot.
- Modelo 210 (capital gains on sale): Within 3 months of the sale date. The buyer retains 3% of the purchase price as a guarantee.
- IBI (property tax): Annual municipal tax, deadline varies by municipality (typically September-November).
- Basura (waste collection tax): Varies by municipality, often included with IBI or billed separately.
Late Filing Surcharges
| Delay | Surcharge | Interest |
|---|---|---|
| Up to 3 months | 5% | None |
| 3–6 months | 10% | None |
| 6–12 months | 15% | None |
| Over 12 months | 20% | Late interest from month 13 |
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Related Guides
- Modelo 720 — Foreign Asset Declaration Guide
- Your Guide to Spanish Tax
- Foreign Pensions and Taxation in Spain
Disclaimer: This information is provided for general guidance purposes only and does not constitute personalised tax or legal advice. Each case must be assessed individually according to the client’s specific circumstances. It is essential to consult a qualified specialist before taking any action or making any decision.
Legal Notice: The content on this page is provided for general informational and educational purposes only. It does not constitute legal advice and should not be relied upon as such. No action should be taken based solely on this content without first seeking independent professional legal counsel. Each case requires individual assessment based on its specific circumstances. CostaLuz Lawyers accepts no liability for actions taken or not taken based on this content.
This content has been prepared with the assistance of artificial intelligence and reviewed by María Luisa de Castro, a lawyer specialising in Real Estate Law and founder of CostaLuz Lawyers.
The information provided is general and indicative in nature. It should not be used as the sole basis for making professional, legal or investment decisions, and CostaLuz Lawyers assumes no responsibility for decisions taken solely on the basis of this content.
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