Spain Tax Return Deadline: Key IRPF Dates for Residents

The Renta 2025 window closed on 30 June 2026. If you split the payment, the 40% second part is due by 5 November 2026. Orden HAC/277/2026 set these dates for tax year 2025. A late return filed without a prior requirement carries a surcharge of 1% plus 1% for each full month of delay.

By Settle Valencia editorial team

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Landed in Spain and wondering when the tax return is due? The Renta 2025 window has closed, and the dates still ahead are below.

Is the Renta window still open?

No. The 2025 return was due between 8 April and 30 June 2026, both included, whatever the result. Direct debit ended on 25 June 2026.

cualquiera que sea su resultado, será el comprendido entre los días 8 de abril y 30 de junio de 2026, ambos inclusive.

whatever their result, will run from 8 April to 30 June 2026, both included.

BOE · Orden HAC/277/2026, art. 7.1

Orden HAC/277/2026 approves the forms and sets the periods for tax year 2025. The Tax Agency calendar gives the same dates for online filing. Look for the order covering tax year 2026 when it appears.

In 2026 the Tax Agency also prepared returns by phone and in person, by appointment. The Valencia delegation is on the map.

Do you have to file a return?

The Renta is the IRPF return of Spanish tax residents, who are taxed on their whole income. A non-resident with Spanish property files Modelo 210 instead, covered below.

Check the limits first. Under the IRPF law (Ley 35/2006), when all your income comes from these sources, no return is required up to these gross amounts, and the limits count jointly where shown.

You file whatever your income in two cases.

• You were registered as self-employed (RETA) at any time in the tax year.
• You are entitled to the international double taxation deduction, or you contributed to pension plans and similar schemes that reduce the tax base.

The guide to Spanish tax residency explains who counts as resident.

How do you pay, or get a refund from abroad?

Pay online by direct charge to an account, by card, by Bizum, or with a complete reference number (NRC). Direct debit needs an account in your name at a collaborating bank in Spanish territory.

With no such account, direct debit from a bank in the SEPA zone is possible. With no account at a collaborating bank, you may pay by bank transfer.

If you are owed money, you may ask for a transfer, waive the refund, or ask for the transfer through a financial institution established abroad.

File online with a recognised electronic certificate, Cl@ve Móvil or a reference number. Keep the proof of filing: it carries a 16-character verification code with the date and time.

What is still due this autumn?

If you split the 2025 payment, the second part is 40% of the debt, due by 5 November 2026, inclusive. The split needs a return filed inside the ordinary period.

If the second part is not debited, pay it with Modelo 102, electronically or at a bank office in Spain, by 5 November 2026. If you debited the first part, you may debit the second up to 2 November 2026.

The same 5 November payment is on the Tax Agency calendar. Paying with Modelo 102 by that date is the route with no open question.

Autónomo? Quarterly dates for the instalment and VAT

The quarterly IRPF instalment is an obligation of businesspeople and professionals, not of every taxpayer. Modelo 130 is the form for that IRPF instalment in direct estimation. Modelo 303, the VAT return, is on the Tax Agency calendar for the third and fourth quarters of 2026.

Nothing to pay in a quarter? File a nil return. Professionals skip the instalment when at least 70% of last year’s activity income was withheld.

When the last day falls on a non-working day, the period ends on the next working day. The autónomo registration guide covers the rest.

Foreign assets: when are they reported?

Under Orden HAP/72/2013, Modelo 720 is filed between 1 January and 31 March of the year after the one reported. The 2026 window, for the year before, ran from 1 January to 31 March 2026. This year’s assets go in the same window next year.

Modelo 721, for virtual currencies held abroad, uses the same dates under Orden HFP/886/2023. Residents taxed on their whole income are among those who file Modelo 720. Filing depends on value thresholds, set out with the penalties in the guide to the foreign assets return.

If the website fails for technical reasons, Modelo 720 may still go in during the four calendar days after the deadline.

Non-resident with Spanish property?

Orden HAC/623/2026 changed the content and filing periods of Modelo 210 for imputed income and rent.

Under the new rule, rent is filed in the first twenty calendar days of April of the year after accrual, separately or grouped. Since accruals from 2024, the grouping period is annual, not quarterly.

What happens if you file late?

The General Tax Law (Ley 58/2003) adds a surcharge (recargo) when you file late without a prior requirement from the tax authority. A prior requirement is any administrative action, with your formal knowledge, aimed at checking, inspecting or assessing the debt.

Within the first 12 months, the surcharge is 1% plus 1% for each full month of delay. It is calculated on the amount to pay, and it excludes penalties and late-payment interest accrued until filing.

At 12 months or more the surcharge is 15%, and late-payment interest runs from the day after those 12 months until filing.

The surcharge drops by 25% when two conditions are met. Pay the whole tax due on the late return when you file it. Then pay the rest of the surcharge within the payment period opened by its notice.

Arriving in Spain in 2026?

Your first Spanish tax year starts with a day count. Stay more than 183 days in the calendar year and you are a Spanish tax resident. Residence covers the whole calendar year, so a mid-year move does not split the year in two.

Planning to opt for the Beckham regime? You exercise the option by filing the communication form, Modelo 149. For moves from 16 December 2023 onwards, you have six months from the activity start date. The 183-day guide covers the residency test; the Beckham Law guide covers who qualifies.

Key dates at a glance

These are the dates the official texts give. The next campaign will have its own order.

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Not confirmed: Tax year 2026 dates are not published; watch the Tax Agency campaign page. The order allows direct debit to 2 November 2026 while the calendar gives earlier cut-offs, so pay with Modelo 102 by 5 November. The Modelo 130 window for the fourth quarter, 1 to 30 January, is not on the Tax Agency calendar; check it in January.

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General information checked against the sources listed above, not legal advice for your situation. Rules and office practice change; confirm with the immigration office or a licensed adviser before you act. See how guides are checked.

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