Learn about Spain’s Tax Filing Deadlines: Expert Help to File on Time and Avoid Penalties

Are You at Risk of Missing a Crucial Spanish Tax Deadline?

For expats, dealing with different tax forms and deadlines can be stressful. If you miss the deadline for your tax return in Spain, you could get a hefty fine from the Spanish Tax Authority.

Breaking Down the Tax Year in Spain

The Spanish tax year is straightforward. It runs from January 1 to December 31, just like a regular calendar year. All income earned during this period must be reported on your Spanish tax return the following year. For example, income earned in 2024 must be reported between April and June of 2025.

Key Tax Deadlines for Residents 

If you are a tax resident in Spain (meaning you spend more than 183 days a year there), these are the most important dates for your calendar. 

• Foreign Asset Declaration (Modelo 720)

Deadline: January 1 – March 31

If you have over €50,000 in assets outside of Spain (in property, bank accounts, or investments), you must declare them using this form. The penalties for failing to file were notoriously high, but have recently been mitigated. Still, don’t miss this one.

• Annual Income Tax Return (Modelo 100 – Declaración de la Renta)

Deadline: Early April – June 30

This is the main Spain tax return deadline for reporting your worldwide income from the previous year.

According to the Agencia Tributaria, the official Spanish tax agency, this window is when you declare employment, pension, rental, and investment income.

If you want the tax payment to be charged via direct debit, the deadline is usually a few days earlier, around June 25th.

• Wealth Tax Return (Modelo 714)

Deadline: Same as the income tax, between Early April – June 30

This declaration is only for individuals with significant worldwide assets (typically over   €700,000, though this varies by region). It is filed alongside your income tax return.

Deadlines for Self-Employed (Autónomos) in Spain

If you're self-employed, your tax life is a bit busier with quarterly filings. These are crucial for managing your autónomo taxes in Spain and staying compliant.

• Quarterly VAT & Income Tax Prepayments (Modelos 303 & 130)
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  • Q1: April 1–20
  • Q2: July 1–20
  • Q3: October 1–20
  • Q4: January 1–30 (of the following year)

Each quarter, you must declare the VAT you’ve collected in Spain and make an advance payment on your income tax. Note that cutoff dates — including weekend shifts and direct-debit windows — may vary slightly from year to year.

• Annual Summaries

Deadline: January 1–30

At the start of the year, you must also file annual summary forms (like Modelo 390 for VAT) that recap your activity from the previous year, unless you’re exempted from this obligation.

Non-Resident Tax Deadlines

Spain’s tax filing deadline for non-residents depends entirely on your situation. The tax form is Modelo 210.

• For Property Owners (No Rental Income): If you own a Spanish property for personal use, you pay an "imputed" income tax. You have the entire calendar year following the tax year to file and pay.

• For Rental Income: Tax must be declared quarterly, within the first 20 days of April, July, October, and January for the income earned in the previous quarter.

Understanding which deadline applies to you is critical. Our team can help you figure out your exact obligations to avoid any missteps.