Spain tax calendar 2026: return and payment dates
In Spain the tax year runs from 1 January to 31 December. As of 25 October 2026 the current tax year ends on 31 December 2026, and the tax return and the tax payment are both expected by 30 June 2027 (tax year 2026; provisional, not yet confirmed by the tax authority).
For a private investor who is tax resident in Spain and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 25 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 67 days).
- 30 June 2027Tax return expected — for tax year 2026 (in 248 days). Provisional: the tax authority has not confirmed this date yet.
- 30 June 2027Tax payment expected — for tax year 2026 (in 248 days). Provisional: the tax authority has not confirmed this date yet.
Return deadline, in full
Renta campaign of the following year, ending 30 June. For tax year 2025: 8 April - 30 June 2026 (Orden HAC/277/2026, art. 7). Dates for tax year 2026 will be fixed by a 2027 ministerial order (not yet published).Payment deadline, in full
Pay on filing by 30 June (direct debit until 25 June), or split without interest: 60% on filing and 40% by early November (5 November 2026 for tax year 2025).
Where to file and pay
Returns and payments go through the tax authority. Its own website: Agencia Tributaria (electronic office) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Spain runs from 1 January to 31 December. The current one ends on 31 December 2026.
The expected tax return date for Spain is 30 June 2027 (tax year 2026). It is provisional: the tax authority has not confirmed it yet. A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of Spain.
The expected tax payment date for Spain is 30 June 2027 (tax year 2026). It is provisional: the tax authority has not confirmed it yet. Returns and payments go through the tax authority: Agencia Tributaria (electronic office), sede.agenciatributaria.gob.es. Allocaria files and pays nothing for you.
Who must file
Gains from selling shares/ETFs at a foreign broker are not subject to Spanish withholding, so the art. 96.2 filing exemptions (EUR 22,000 employment; EUR 1,600 capital income/gains subject to withholding; EUR 1,000 other) do not cover them: a return is required unless total income of all types is at most EUR 1,000 and capital losses are below EUR 500. Filing is mandatory in any case when claiming the international double-taxation deduction (art. 96.4).
Forms the tax authority names
- Modelo 100 (IRPF annual return, Renta WEB)
- Modelo 720 (information return on assets abroad - securities at a foreign broker)
- Modelo 714 (Wealth tax, if applicable)
- Modelo 721 (crypto held abroad - not for shares)
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- BOE - Ley 35/2006 del IRPF, texto consolidado (arts. 33.5, 37, 49, 66, 76, 80, 94, 96)
Official source · read 14 October 2026
- AEAT - Manual practico de Renta 2025: Perdidas patrimoniales que no se computan fiscalmente como tales (recompra 2 meses / 1 ano)
Official source · read 14 October 2026
- AEAT - Manual practico de Renta 2025: transmisiones onerosas de valores cotizados (FIFO)
Official source · read 14 October 2026
- AEAT - Manual practico de Renta 2025: transmisiones o reembolsos de acciones de IIC, regimen especial de diferimiento
Official source · read 14 October 2026
- BOE - Orden HAC/277/2026 (modelos y plazos Renta y Patrimonio 2025)
Official source · read 14 October 2026
- BOE - Real Decreto 1065/2007, arts. 42 bis/42 ter (Modelo 720 thresholds and deadline)
Official source · read 14 October 2026
- AEAT - Modelo 720, declaracion informativa sobre bienes y derechos situados en el extranjero
Official source · read 14 October 2026
- PwC Worldwide Tax Summaries - Spain, Individual - Income determination
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Spain, Individual - Other taxes (wealth tax, solidarity tax)
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Spain: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Spain. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.