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Understanding the Spanish tax calendar is one of the biggest challenges for expats living, working or investing in Spain. Tax obligations vary depending on your tax residency status, your source of income, and whether you operate as an employee, self-employed professional, company owner or property landlord.
Many of the taxes filed in 2026 relate to income earned during the 2025 tax year, although some obligations correspond to income generated during 2026 itself. In this guide, we explain the Spanish tax deadlines for 2026, broken down by expat profile, so you know which taxes apply to you and when they must be filed, in line with official criteria from the Spanish Tax Agency.
Spanish Tax Residency in 2025: Why It Matters in 2026
You are considered a Spanish tax resident for the 2025 tax year if you:
● Spent more than 183 days in Spain during 2025, or
● Had your main economic or personal interests in Spain in 2025
Your tax residency status determines whether you are taxed on worldwide income or only on Spanish-source income, and which tax forms must be filed during 2026 in relation to the 2025 tax year.
Table of Contents
Tax Resident Expats in Spain
Taxes applicable to Spanish tax residents
Personal Income Tax (IRPF)
● Wealth Tax, if applicable
● Model 720, foreign assets declaration (informative)
Key tax deadlines in 2026 (tax year 2025)
IRPF Income Tax Return
8 April – 30 June 2026
IRPF with direct debit
Until 25 June 2026
Wealth Tax
8 April – 30 June 2026
Wealth Tax with direct debit
Until 25 June 2026
Model 720 (foreign assets, if applicable)
1 January – 31 March 2026
Spanish tax residents must declare all income earned worldwide during 2025, including salaries, freelance income, rental income, dividends and capital gains.
Non-Resident Expats with Income in Spain
This category applies to expats who were not tax residents in Spain during 2025, but earned income sourced in Spain.
Applicable tax
● Non-Resident Income Tax (IRNR)
Common filing obligations in 2026 Situation
Rental income earned in 2025
Model 210
Quarterly in 2026
Imputed income (property not rented in 2025)
Model 210
Annual in 2026
Sale of Spanish property in 2025
One-off
Rental income earned in 2025 is declared quarterly during 2026, while imputed income for properties not rented in 2025 must be filed before 31 December 2026.
Many expats incorrectly assume that non-residents have no tax obligations in Spain, which often leads to penalties.
Self-Employed Expats (Autónomos) in Spain
This section applies to expats who were registered as self-employed in Spain during 2025.
Taxes typically applicable
● VAT (IVA)
● Personal Income Tax advance payments
● Withholdings
● Annual summary forms
Self-employed tax calendar in 2026
Quarterly tax returns (Q1–Q3 2026)
1–20 April, July and October 2026
Annual IRPF Income Tax Return (2025)
Once registered as autónomo, foreign nationals are subject to the same tax rules as Spanish citizens.
Expats Operating Through a Spanish Company (SL)
This applies to expats who operated through a Spanish limited company (SL) during the 2025 financial year.
Main corporate taxes
● Corporate Income Tax
● VAT
● Withholdings
● Informative filings
Corporate tax deadlines in 2026
Corporate Income Tax
Corporate Tax with direct debit
Monthly or quarterly during 2026
Property Rental Income for Expats in Spain
Rental income taxation depends on whether the owner was a tax resident or non-resident in 2025.
Tax resident property owners
● Rental income is taxed under IRPF
● Deductible expenses may apply
● Possible reductions if legal conditions are met
● Declared in the IRPF return for the 2025 tax year
Deadline:
8 April – 30 June 2026
Non-resident property owners
● Taxed under IRNR (Model 210)
● Quarterly filings during 2026
● Different tax rates for EU/EEA vs non-EU residents
● Limited deductible expenses
Why Correctly Identifying Your Tax Profile Is Essential
The same income earned in 2025 may:
● Be taxed under different taxes
● Be subject to different tax rates
● Require different tax forms
● Have different filing deadlines in 2026
Correct classification is essential to avoid fines, surcharges and interest.
The Spanish tax calendar for 2026 includes tax obligations that must be filed during that year, many of which relate to income earned in 2025, as well as certain obligations arising from activity carried out in 2026 itself. Whether you were a tax resident or non-resident, self-employed, a company owner or a property landlord during that year determines which taxes you must file and when.
At HolaExpat, we help expats navigate Spanish tax obligations with clarity, legal certainty and a personalised approach.