Tax Calendar 2025

The 2025 Taxpayer Calendar is one of the most important documents for companies every year. With it we can get a general idea of when the main tax obligations are due for this 2025. In this article we are going to review the key dates to be up to date with tax obligations throughout the year.

Before starting, it is necessary to clarify that, if the due date coincides with a local or regional holiday, the deadline will end on the first working day following the one indicated in this calendar.

However, this general rule has several exceptions to be taken into account. Firstly, form 369 does not vary its deadline even if it coincides with a weekend or public holiday. In the case of form 360, if the deadline coincides with a non-working day in Spain, the deadline will end on the first working day for requests for refund of input VAT in Spain by companies in the Canary Islands, Ceuta and Melilla.

It is also necessary to know that this calendar has been drawn up in December 2024, having regulatory projects in the pipeline. This means that, throughout the year, these deadlines may undergo modifications.

Tax calendar January 2025

During this month there will be three deadlines for filing tax returns. On the 20th it will be necessary to file forms 111, 115 and 123, all referring to withholdings and payments on account. Throughout the taxpayer’s calendar we will see how these forms are repeated. This is due to the fact that they are quarterly presentations, which have to be done periodically. On the 30th the time ends for the models 130 and 131, related to the IRPF, the models 303 and 390, which are the self-assessment and the annual summary of the VAT, and the model 349. Finally, on the 31st it will be necessary to present the informative declarations foreseen in the models 180, 190 and 193.

Tax calendar February 2025

This month is only the deadline for form 347. This is an annual informative declaration of operations with third parties, which must be filed before the end of the month.

Tax Calendar April 2025

April 20 is another important date in this calendar. We can divide the forms to be filed on this date into several blocks. On the one hand we have those referring to withholdings and payments on account (111, 115 and 123). We also have those referring to the IRPF or IRNR (130, 131, and 202). Finally, we have form 303, a self-assessment of VAT, and 349, which is a recapitulative declaration of intra-Community operations.

Tax calendar June 2025

For June we again have only one date to take into account. This deadline, the one established for the form 720, responds to the informative declaration on the goods and rights located abroad. This form must only be filed by those individuals or legal entities that are resident in Spain and whose assets abroad exceed 50,000 euros.

Tax calendar July and October 2025

As in January and April, in July and October we file again the quarterly forms. We remind you that these are on withholdings (111, 115, and 123), IRPF and IRNR (130, 131, 202) and forms 303 and 349. In addition, those who have to make fractional payments in IRPF or IRNR, must also file form 202. These returns must be filed on the 20th of these months.

Taxpayer’s calendar: Income Tax Campaign 2024

One of the most important moments in the taxpayer’s calendar, if not the most important, is the income tax campaign. This is known as the period in which all taxpayers have to file the self-assessment of the IRPF.

As we have commented above, it is still too early to talk about a concrete calendar for the IRPF 2024 campaign. However, given that no major modifications to the dates of previous years are expected, we can talk about 3 deadlines for this filing.

In the first place we have the deadline for online filing. This is the simplest option and the one that most Spaniards decide to use. For those who want to file their income and assets via internet, the deadline starts on April 3rd and lasts until July 1st.

Another option to make the IRPF liquidation is by telephone. This option is presented with the purpose of carrying out the management in an effective way. The telephone declaration is mainly foreseen for those people who cannot go to an office to make the declaration physically, and also do not have the capacity to declare by Internet. To carry out this procedure by telephone, it is available from May 7 to July 1.

Finally, we have the most traditional option: to make the tax return in person. For this option it will be necessary to ask for a previous appointment, and the term goes from June 3 to July 1.

If you want to know more about the 2025 taxpayer calendar, you can consult it here.

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