The tax and corporate deadlines in April 2026 are as follows:

  • Until 20 April 2026, the following self-assessments and returns corresponding to the first quarter of 2026 must be filed, among others:

    • Withholdings and payments on account on employment income, professional activities, agricultural, livestock and forestry activities, and prizes.
      Forms: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216
    • VAT – Value Added Tax.
      Form: 303
    • Personal income tax instalment payments.
      Forms: 130, 131
    • Corporate income tax instalment payments for 2026.
      Form: 202
    • Recapitulative statement of intra-Community transactions.
      Form: 349
  • In cases where the self-assessments result in an amount payable, the deadline for filing the returns with direct debit payment of the tax due is 15 April 2026.

  • Filing (electronic submission) of the Official Accounting Books for financial year 2025 must be completed by 30 April 2026.

The deadline for the legalisation of accounting books is four months from the end of the financial year. Accordingly, where the financial year coincides with the calendar year and ends on 31 December 2025, the deadline for legalising the corresponding books will be 30 April 2026. This is an annual obligation and must be fulfilled electronically and by means of online submission.

In the case of companies whose financial year does not coincide with the calendar year, the period is likewise calculated from the closing date. For example, if the financial year ends on 30 September 2025, the deadline for legalising the books will be 31 January 2026.

Regardless of these deadlines, it is possible to legalise, at any time during the financial year, the minutes books containing resolutions adopted during the current year, whether for evidentiary or other purposes. However, such minutes must subsequently be incorporated, on a mandatory basis, into the minutes book corresponding to the full financial year.