Bureaucat's calendar only reminds you of the deadlines you switch on. Here is what each one is, so you can decide. This is information, not tax advice: if you are unsure whether something applies to you, ask your gestor.
Everyday and self-employed
The ones most individuals and freelancers meet.
Renta (IRPF) — personal income tax returnannual
Your annual income tax return (the "Renta"). It declares what you earned last year and settles it: either you pay a bit more, or you get money back.
Who needs it: Almost everyone resident in Spain who earned more than about €22,000 from one employer, or who has more than €1,600 of savings income, rental income over €1,000, or any self-employed income.
Probably not you if: Employees with one payer and under about €22,000 who have no other income. Check with your gestor if unsure.
Dates: Personal income tax for the previous year. Campaign April–30 June; direct debit of a payable result by 25 June.
Cuota de autónomos (RETA)monthly
The monthly Social Security contribution paid by self-employed people (autónomos). It builds your pension and health cover.
Who needs it: Anyone registered as self-employed, including company administrators who are also owners.
Probably not you if: Employees (their employer pays their Social Security) and people not working in Spain.
Dates: Monthly self-employed contribution for each person registered in RETA (including autónomo societario administrators). Charged by direct debit on the last day of the month.
Pago fraccionado IRPF autónomos (Modelo 130)quarterly
A quarterly advance payment of your income tax, for the self-employed. It is roughly 20% of your profit so far this year, so the final bill in June is smaller.
Who needs it: Self-employed people (autónomos) in the ordinary "direct estimation" regime.
Probably not you if: Employees, and the self-employed whose invoices already have at least 70% income tax withheld.
Dates: Quarterly advance income-tax payment for the self-employed in direct estimation (20% of the year-to-date profit, less what is already paid). Q1–Q3 by the 20th of April, July and October; Q4 by 30 January. Not needed if at least 70% of your income already had tax withheld.
Expat & property pack (all off until you switch them on)
Often missed by people who moved to Spain. Each has a threshold, so many people need none of them.
Bienes en el extranjero (Modelo 720)annual
An information-only declaration of money and assets you hold OUTSIDE Spain (foreign bank accounts, shares, funds, property). No tax is paid with it, but missing it brings heavy fines, so it is the one expats most often forget.
Who needs it: Spanish tax residents whose foreign accounts, investments or property add up to more than €50,000 in any one category at 31 December (or have grown by more than €20,000 since the last time you filed).
Probably not you if: Anyone with less than €50,000 abroad in each category, and people who are not Spanish tax residents.
Dates: Informative return of assets held outside Spain (accounts, investments, property) when a category exceeds €50,000 at 31 December, or has grown by more than €20,000 since the last return. 1 January – 31 March. No tax is paid with it, but it is the one most expats forget.
Criptomonedas en el extranjero (Modelo 721)annual
The same idea as Modelo 720 but for cryptocurrency held on foreign exchanges or wallets run by foreign companies.
Who needs it: Spanish tax residents holding more than €50,000 of crypto with foreign custodians at 31 December.
Probably not you if: Anyone with less than that, or whose crypto is held with a Spanish provider.
Dates: Informative return of crypto-assets held with foreign exchanges or custodians when they exceed €50,000 at 31 December. 1 January – 31 March.
Impuesto sobre el Patrimonio (Modelo 714)annual
Wealth tax: a yearly tax on the total value of what you own (property, savings, investments), less debts and an allowance for your main home. It is filed with your Renta.
Who needs it: Residents whose net wealth is above the limit set by their region (often about €700,000 after a home allowance), or whose gross assets exceed €2 million. In some regions it is waived; ask your gestor.
Probably not you if: Most people. Check the rules for your region before assuming it applies.
Dates: Wealth tax, filed with the Renta campaign (April – 30 June) if your net wealth exceeds the regional threshold (commonly €700,000 after a €300,000 home allowance, but it varies by region) or your gross assets exceed €2 million.
IBI (property tax)annual
IBI is the yearly council tax on property (Impuesto sobre Bienes Inmuebles). The town hall sends or posts the bill, usually between September and November. The reminder date here is a guess: type your own date in once you know it.
Who needs it: Anyone who owns property in Spain (a home, a flat, a plot).
Probably not you if: Tenants (unless the contract makes you pay it) and people who own no Spanish property.
Dates: Annual municipal property tax on each property you own. Each town sets its own payment window, most between September and November; this entry uses 31 October as a reminder date. Set up direct debit with the town hall (often with a discount) and record the real date here.
IVTM (vehicle tax)annual
IVTM is the yearly vehicle tax (the "road tax"), charged by your town hall on each car or motorbike registered to you. It is usually collected in spring. If you do not pay by direct debit, the town hall will often not remind you.
Who needs it: Anyone with a vehicle registered in their name in Spain.
Probably not you if: People without a Spanish-registered vehicle.
Dates: Annual municipal tax on each vehicle registered to you, usually collected in spring (this entry uses 31 May). Direct debit avoids the surcharge; without it, the town hall will not send a reminder.
Company filings
Only if you own a Spanish company (an SL).
IVA trimestral (Modelo 303)quarterly
The quarterly VAT return. You add up the VAT you charged customers and the VAT you paid on business costs, and pay (or recover) the difference.
Who needs it: Self-employed people and companies that charge VAT.
Probably not you if: Employees, and activities exempt from VAT (for example letting a home as a residence).
Dates: Quarterly VAT return. Q1–Q3 due by the 20th of the month after the quarter; Q4 by 30 January. Direct debit must be ordered 5 days earlier.
Retenciones trabajo (Modelo 111)quarterly
A quarterly payment of the income tax you withheld from employees' pay and from freelancers' invoices. You hold it back and pass it to the tax office.
Who needs it: Companies and self-employed people who pay salaries or professional fees.
Probably not you if: Anyone with no employees and no freelancers.
Dates: Quarterly IRPF withholdings on salaries (incl. the administrators' nómina). Due by the 20th of the month after the quarter, Q4 by 20 January.
Retenciones alquileres (Modelo 115)quarterly
A quarterly payment of income tax withheld on rent when a business rents premises from a person (19% of the rent).
Who needs it: A company or self-employed person who rents a property from an individual for business use.
Probably not you if: Anyone who doesn't rent premises for business.
Dates: Quarterly withholding on rent a company pays to individuals (e.g. premises rented from its own administrators). Same dates as the 111.
Resumen anual IVA (Modelo 390)annual
A yearly summary of the four VAT returns, filed each January.
Who needs it: Anyone who files quarterly VAT (Modelo 303).
Dates: Annual VAT summary for the previous year. Due 30 January.
Resumen anual retenciones trabajo (Modelo 190)annual
A yearly summary of all the income tax withheld from salaries and fees (the four Modelo 111s).
Who needs it: Anyone who files Modelo 111.
Dates: Annual summary of the 111s for the previous year. Due 31 January.
Resumen anual retenciones alquileres (Modelo 180)annual
A yearly summary of the income tax withheld on rent (the four Modelo 115s).
Who needs it: Anyone who files Modelo 115.
Dates: Annual summary of the 115s for the previous year. Due 31 January.
Operaciones con terceros (Modelo 347)annual
A yearly list of any customer or supplier you traded with for more than €3,005.06 in the year.
Who needs it: Companies and self-employed people with such customers or suppliers.
Dates: Declares any customer/supplier with more than €3,005.06 of operations in the previous year. Due last day of February.
Impuesto sobre Sociedades (Modelo 200)annual
The company's yearly corporation tax return (profit tax). It is compulsory even if the company had no activity.
Who needs it: Every Spanish limited company (SL / SA).
Probably not you if: Individuals and self-employed people, who pay through their personal return.
Dates: Corporation tax for the previous financial year (31 Dec year end). Filing window 1–25 July; direct debit by 20 July.
Pagos fraccionados IS (Modelo 202)quarterly
Advance payments of corporation tax, in April, October and December, based on last year's result.
Who needs it: Companies whose last corporation tax return showed tax to pay. Your gestor confirms whether it applies.
Dates: Advance corporation-tax payments in April, October and December (1st–20th). Only required if the previous 200 produced a positive cuota — confirm with the gestor.
Legalización de libros contablesannual
Registering the company's accounting books at the Companies Registry each year.
Who needs it: Companies.
Dates: Accounting books for the previous year must be filed electronically at the Registro Mercantil within 4 months of year end → 30 April.
Aprobación de cuentas anuales (Junta)annual
The owners formally approve last year's annual accounts in a short meeting (it can be minuted by the owners themselves).
Who needs it: Companies, even with only two shareholders.
Dates: The shareholders must approve the previous year's annual accounts within 6 months of year end → 30 June. Minute it, even with two shareholders.
Depósito de cuentas anualesannual
Depositing the approved annual accounts at the Companies Registry. If this is skipped, the company's registry entry can be blocked and fines follow.
Who needs it: Companies.
Dates: Deposit the approved accounts at the Registro Mercantil within 1 month of approval → 30 July at the latest. Missing it eventually closes the registry sheet.
Cotizaciones Seguridad Social (RNT / RLC)monthly
The monthly Social Security the company pays for its employees.
Who needs it: Anyone with employees.
Probably not you if: Anyone with no employees.
Dates: Employee contributions for a month are declared via Sistema RED and paid during the following month. With direct debit the TGSS charges the account at the end of that month.
Impost del turisme sostenible (ecotasa)annual
The Balearic tourist tax, charged to people who run registered tourist accommodation.
Who needs it: Registered tourist accommodation in the Balearic Islands.
Probably not you if: Everyone else.
Dates: Balearic tourist tax, only if you operate registered tourist accommodation. Confirm with your gestoría whether it applies.