Filing deadlines corresponding to the 4Q 2025 and annual summaries 2025 during the month of January 2026 are as follows:
- Until next January 20, 2026, among others:
- Withholdings and income on account over income from work, professional, agricultural, livestock and forestry activities, and awards.
- Models: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216
- Until next January 30, 2026, among others:
- VAT – Value Added Tax and its annual tax return for 2025. Models: 303 and 390.
- Instalment payments over income tax. Models: 130, 131
- Tax return of intra-Community transactions. Model 349
- Until next January 31, 2026, among others:
- Annual tax return of withholdings and income on account over income from work, economic activities, awards and certain capital gains and income imputations, gains derived from shares and participations of collective investment institutions, rental income from urban real estate, movable capital, people authorized and balances in accounts, corresponding to 2025. Models: 180, 188, 190, 193, 194, 196, 270
In those cases in which the tax returns result in a tax to be paid, deadlines to file the tax return for direct debit payment are as follows:
- Until next January 15, 2026, for filing deadlines falling on January 20, 2026.
- Until next January 27, 2026, for filing deadlines falling on January 30, 2026.
