Accounting and tax obligations
Which returns you have to file in Spain and when, whether you are an individual, self-employed or a limited company. Click a form to see what it is, who files it and the deadline.
2026 calendar
| Deadline | What to file |
|---|---|
| January 20 | |
| January 30 | |
| January 31January 31 falls on a weekend: the deadline moves to Monday, February 2. | |
| February 28February 28 falls on a weekend: the deadline moves to Monday, March 2. | |
| March 31 | |
| April 20 | |
| June 30 | |
| July 20 | |
| October 20 |
Other obligations
Besides the forms in the calendar, there are obligations with no fixed AEAT date, or that depend on Social Security, the town hall or invoicing rules.
- Veri*factu (Royal Decree 1007/2023)
Who: Anyone issuing invoices with software.
What to do: Use software that chains and records every invoice, with a QR code, or sends it to the AEAT as it is issued.
When: 1 January 2027 for companies and 1 July 2027 for everyone else (dates in force; the Treasury has announced a postponement to October 2028 that is still to be published in the Official Gazette).
- B2B e-invoicing (Order HAC/1028/2026)
Who: Businesses and self-employed workers invoicing other businesses or professionals.
What to do: Issue and receive invoices in a structured format and report the payment status of each one.
When: 6 October 2027 for turnover above €8M a year; 6 October 2028 for everyone else.
- Employees' social securityDepends on your case
Who: If you have employees.
What to do: Settle each month's contributions (RLC and RNT) through the RED system.
When: Last business day of the following month.
- Self-employed contribution (RETA)
Who: Self-employed workers and directors or shareholders who control the company.
What to do: Monthly contribution based on the expected net income bracket; Social Security regularises it the following year against actual income.
When: Every month, by direct debit on the last day of the month.
- Payroll, contracts and working-time recordsDepends on your case
Who: If you have employees.
What to do: Register hires before they start and leavers when they finish, file the contracts, issue payslips and keep the daily working-time record.
When: Ongoing.
- Data protection (GDPR)
Who: Anyone processing customer, employee or supplier data.
What to do: Record of processing activities, contracts with processors (accountant, cloud software) and information clauses on invoices, website and contracts.
When: Ongoing.
- Local taxes (IAE, IBI)
Who: IAE only if turnover exceeds €1M; IBI if you own property.
What to do: Pay the town hall's bills (or set up a direct debit).
When: Depends on the municipality, usually between September and November.
General deadlines for a calendar financial year. If the last day falls on a Saturday, Sunday or public holiday, the deadline moves to the next business day; with direct debit it ends 5 days earlier. This is not tax advice: check the dates every year in the AEAT taxpayer calendar. Taxpayer calendar (AEAT)
Taxania reminds you of every deadline and prepares the forms for you.
Log in to Taxania