The tax calendar is a reference tool that sets out the deadlines to be observed throughout the year in order to meet tax obligations. In Spain, this calendar is officially published by the Spanish Tax Agency and establishes the filing dates for tax forms, returns and self-assessments for each tax year.
The 2026 tax year defines the time frame in which the main tax obligations of companies and self-employed professionals are concentrated. This article outlines the key dates of the 2026 tax calendar, with particular attention to the obligations that most commonly affect SMEs and self-employed workers. It follows the official calendar exclusively and includes no additional interpretation.
That said, the general tax calendar includes more obligations than those that apply to most self-employed professionals and small businesses. For this reason, this article focuses on the key dates that are relevant to the majority of SMEs and self-employed workers, using a practical approach.
What the 2026 tax calendar includes and who it applies to
The 2026 tax calendar for SMEs and self-employed professionals sets out the official deadlines for filing and, where applicable, paying the main tax obligations of the year, depending on the type of taxpayer and the tax concerned.
This calendar includes the most common deadlines, but it does not cover every possible tax form. Certain activities may be required to file additional specific forms depending on how they operate, the type of income they generate or the tax regime that applies to them.
Common obligations for self-employed professionalsÂ
For self-employed workers, the tax calendar mainly includes:
- Quarterly VAT returns, where the activity is subject to VAT.
- Instalment payments of personal income tax (IRPF), depending on the applicable tax regime.
- Withholding tax returns, where there are employees or payments to other professionals.
- Informative returns and annual summaries, where applicable.
Not all self-employed professionals are required to file the same forms. The specific obligations depend on the type of activity, the tax regime and whether there are employees, rental arrangements or other particular circumstances.
Common obligations for SMEs and companies
SMEs and limited companies have their own tax calendar, which includes, among other obligations:
- Periodic VAT returns.
- Withholdings and advance tax payments.
- Instalment payments of Corporation Tax.
- The annual Corporation Tax return.
- Informative returns and annual summaries.
In this case, the calendar is structured around the company’s accounting year and the deadlines established for each tax, with certain months of the year being particularly significant.
The difference between filing and paying
The tax calendar distinguishes between filing tax returns and paying the corresponding amounts, although in many cases both actions fall within the same deadline.
There are situations in which a return may be filed within the deadline and payment made at a later date, provided the established conditions and limits are met. For this reason, the tax calendar highlights the key deadlines, but it does not replace the need to review each specific form and its method of settlement.
Key 2026 tax dates for SMEs and self-employed professionals
The 2026 tax calendar establishes the deadlines by which SMEs and self-employed professionals must file their tax returns and, where applicable, make the corresponding payments. These deadlines are spread throughout the year and tend to be concentrated at specific times, depending on whether the obligations are quarterly, monthly or annual.
In 2026, this structure remains unchanged and makes it possible to identify which returns correspond to each period. The key dates of the 2026 tax calendar are set out below, following the calendar year and the official deadlines.
First quarter of 2026
January 2026
January includes several deadlines linked to the closing of the previous tax year. In the 2026 tax calendar, the most common deadlines for self-employed professionals and SMEs fall towards the end of the month and relate to returns for the fourth quarter of 2025.
During January 2026, within the officially established deadlines, where applicable:
- Form 130: instalment payment of personal income tax under the direct assessment regime (Q4 2025).
- Form 131: instalment payment of personal income tax under the objective assessment regime (Q4 2025).
- Form 303: VAT self-assessment for the fourth quarter of 2025.
February 2026
February is marked by an annual informative return that affects a large number of self-employed professionals and SMEs.
During February and until early March 2026, according to the official calendar:
- Form 347: annual declaration of transactions with third parties for 2025.
(Usual filing period: from 1 February to 2 March when the last day of February is a non-working day.)
March 2026
March does not usually bring additional deadlines for the majority of self-employed professionals and SMEs.
Form 347 remains open for filing until early March, in line with the official calendar.
Second quarter of 2026
April 2026
April marks the first quarterly deadline of the current tax year. This month concentrates the returns corresponding to the first quarter of 2026, both for self-employed professionals and for SMEs with periodic obligations.
During April, where applicable:
- Form 303: VAT self-assessment for the first quarter of 2026.
- Form 130: instalment payment of personal income tax under the direct assessment regime (Q1 2026).
- Form 131: instalment payment of personal income tax under the objective assessment regime (Q1 2026).
- Form 111: return for withholdings and advance payments of personal income tax for the first quarter of 2026.
- Form 202: first instalment payment of Corporation Tax.
May 2026
May does not introduce new quarterly returns, but it coincides with the personal income tax campaign for the previous year, which affects many self-employed professionals.
During May:
- Filing of the 2025 personal income tax return continues, in accordance with the formats and deadlines established for the campaign.
June 2026
June marks the end of the personal income tax campaign and maintains the usual deadlines associated with this period, without introducing new quarterly obligations for self-employed professionals and SMEs.
During June:
- The personal income tax campaign for the 2025 tax year comes to an end, in line with the deadlines established for each filing method.
Third quarter of 2026
July 2026
July includes the quarterly deadline for the second quarter of 2026, as well as the annual Corporation Tax return for entities whose tax year coincides with the calendar year.
During July, where applicable:
- Withholdings and advance payments for the second quarter of 2026 (Form 111).
- Instalment payments of personal income tax for the second quarter of 2026 (Forms 130 and 131).
- VAT for the second quarter of 2026 (Form 303).
- Corporation Tax for the 2025 tax year (Form 200), for entities whose tax year coincides with the calendar year, within the official July deadline.
August 2026
August maintains periodic obligations for those required to file monthly returns, but does not introduce new quarterly deadlines for the typical profile of self-employed professionals and SMEs that file on a quarterly basis.
During August, where applicable:
- Monthly VAT (Form 303) corresponding to July, for those required to file monthly returns.
September 2026
September follows the same pattern as August. Monthly obligations continue for those subject to them, and the next relevant block for most self-employed professionals and SMEs with quarterly returns falls in October.
During September, where applicable:Monthly VAT (Form 303) corresponding to August, for those required to file monthly returns.
Fourth quarter of 2026
October 2026
October includes the quarterly deadline for the third quarter of 2026, both for self-employed professionals and for SMEs with periodic obligations.
During October, where applicable:
- Form 303: VAT self-assessment for the third quarter of 2026.
- Form 130: instalment payment of personal income tax under the direct assessment regime (Q3 2026).
- Form 131: instalment payment of personal income tax under the objective assessment regime (Q3 2026).
- Form 111: return for withholdings and advance payments of personal income tax for the third quarter of 2026.
- Form 202: second instalment payment of Corporation Tax.
November 2026
November does not introduce new quarterly deadlines in the standard tax calendar for self-employed professionals and SMEs, although specific informative obligations may apply depending on the type of company.
December 2026
December does not introduce new quarterly returns either, but it marks the end of the tax year. Obligations corresponding to the fourth quarter of 2026 will be filed in January 2027.
- Form 202: third instalment payment of Corporation Tax.
How to use the 2026 tax calendar in day-to-day management
The tax calendar is a planning tool that sets out the main tax deadlines of the year in a structured way. To be genuinely useful, it should be integrated into day-to-day organisation rather than consulted only in the days leading up to each deadline.
A basic practice is to note the key tax dates in an annual diary and then set reminders well in advance. This helps prevent last-minute procedures and allows time to review documentation carefully before filing each return.
Using regular alerts, whether in a digital diary or a shared calendar, also helps to identify the months with the highest tax burden and anticipate the corresponding payments. This forward planning is particularly useful for cash flow management, as it allows expenses and liquidity reserves to be adjusted according to upcoming deadlines.
Why work with a professional tax advisory service
The tax calendar provides an overview of the year’s deadlines, but applying it correctly involves many nuances: the type of activity, the tax regime, the forms that apply in each case and regulatory changes that may arise during the year. In this context, working with a tax advisory service helps turn the calendar into a practical tool tailored to the reality of each business.
Professional support is particularly useful for:
- Identifying which obligations actually apply to the activity, avoiding unnecessary filings or the omission of mandatory returns.
- Monitoring filing and payment deadlines throughout the year.
- Preparing and reviewing tax forms, ensuring that the declared data is accurate and properly completed.
- Anticipating the tax impact on cash flow, with visibility of the months in which higher payments are due.
- Delegating recurring administrative management without the need to track each deadline and form individually.
- Freeing up time and operational focus, reducing the mental load associated with constant monitoring of the tax calendar.
- Resolving specific issues and queries with technical judgement and a clear understanding of the business context.
- Reducing the risk of errors, surcharges or penalties resulting from late or incorrect filings.
Through BEAC’s business advisory service in Las Palmas, we offer expert support so that tax management can be delegated and attention focused on the core activity with greater security and control throughout the year.
