In 2026, Spanish taxpayers faced unexpected changes in the usual reporting procedures. The new schedule of deadlines and an updated calendar of obligations sparked many questions among entrepreneurs and individuals alike. Now, even a minor mistake in dates can lead to serious budgetary consequences.
Since the beginning of January, all attention has been focused on reports for the previous year. Within the first twenty days of the month, all matters regarding payroll and rental withholdings, as well as capital income, must be settled. Afterwards, until the end of January, a series of mandatory VAT declarations, final reports on intra-EU transactions, and annual tax summaries follow. New requirements for virtual currencies and investments, which are now subject to especially strict control, have gained special prominence on this list.
February and March
February has traditionally been considered a quiet month, but in 2026 it brought an additional workload. From February 1 to March 2, companies and entrepreneurs are required to submit their annual report on transactions with third parties. In March, the focus shifts to foreign assets: by the end of the month, it is necessary to report on cryptocurrencies and other assets located outside Spain. These requirements have become a real challenge for those used to postponing paperwork until the last minute.
April and May
April marks the start of the income tax return campaign. From the very beginning of the month, submissions for withholding and quarterly tax reports begin, as well as the first installment of corporate income tax. On April 8, the official campaign for filing income tax and property tax returns launches. In May, taxpayers can submit returns by phone, and by the end of the month, schedule an in-person appointment at the tax office. These new features aim to make life easier for citizens, but in practice, many have faced queues and technical glitches.
Summer and autumn
The summer months offer no respite: by June 25, income tax returns must be filed if paying through a bank. The end of June is the deadline for all other cases and for property tax reports. July marks the arrival of the second quarter: once again, reports on withholdings, rental income, capital gains, and VAT are due. By July 25, companies are required to complete their annual filings for corporate income tax and non-resident income tax.
In autumn, October ushers in a new reporting cycle: the third quarter brings another wave of returns and payments. Special attention is paid to the second installment of corporate income tax. In November, the deadline arrives for the second payment of the income tax return for those who opted for installment plans. December closes the year with the third corporate income tax installment, bringing the tax marathon to an end.
Virtual currencies and new risks
In 2026, special attention is being given to cryptocurrency transactions and foreign assets. For the first time, separate reporting forms for virtual currencies have been introduced, along with stricter requirements for disclosing information about foreign accounts and investments. Failure to meet deadlines or incomplete information now threaten not only with fines, but also with account freezes. Many experts note that these measures are a response to the growth in digital asset operations and attempts to evade taxes.
For those who want to avoid unpleasant surprises, it is recommended to integrate the tax calendar into personal planners in advance. This will help you not miss any important dates and avoid penalties. As control tightens and legislation keeps changing, attention to detail becomes the taxpayer’s main ally.
The Spanish Tax Agency in 2026 has tightened control over the timely filing of tax returns and the completeness of submitted data. The department is actively implementing digital services that allow citizens and businesses to track their tax obligations in real time. Special focus is placed on transparency in transactions involving virtual currencies and foreign assets. New reporting forms and stricter filing deadlines have become part of the strategy to combat tax evasion and increase the country’s budget revenue.
