Investment approach
Tax Calendar for an Investor in Spain: Which Returns and When
An investor's tax calendar in Spain has deadlines counted from an event (purchase, sale) and deadlines set by date (rent, IVA, SL corporate tax). Tables of 2026 dates and how they shift.
An investor's tax calendar for Spanish property has two parts. Some deadlines are counted from an event: ITP is paid within a month of the deal, plusvalía municipal within 30 working days. Others are tied to dates: Modelo 210 for a non-resident's rent from 1 to 20 April, IVA every quarter, an SL's corporate income tax in July. Below are both parts with deadlines as of 6 October 2026. If the last day falls on a weekend or a holiday, the deadline moves to the next working day.
Deadlines from an event: purchase and sale
| Event | What to file or pay | Deadline | Legal basis |
|---|---|---|---|
| Purchase in Catalonia | Modelo 600 (ITP, transfer tax, or AJD, stamp duty) | One month from the deal date | ATC guide |
| Sale | Plusvalía municipal (municipal tax on the increase in land value) | 30 working days from the deal date | art. 110 TRLRHL |
| Sale by a non-resident | The buyer pays the 3% (Modelo 211) | One month from the transfer date | art. 14.3 Reglamento IRNR |
| Sale by a non-resident | Final tax (Modelo 210) | Three months after the withholding deadline | art. 14.4 Reglamento IRNR |
A worked example. A non-resident sells an apartment on 15 March. The buyer pays the 3% by 15 April, and the seller files the final tax on the gain by 15 July, three months after 15 April. Plusvalía municipal is filed by roughly the end of April, and the exact date depends on working days. The seller pays plusvalía; if the seller is a non-resident individual, the tax is processed through the buyer (art. 106 TRLRHL).
Deadlines by date: ownership and rent
| Date | What | For whom | Legal basis |
|---|---|---|---|
| 1 January | IBI (annual property tax) for the year accrues | The owner on that date | art. 75 TRLRHL |
| 1–20 April | Modelo 210, rent for the previous year (income of 2026 and later; if filed per income item, only income from October 2026) | Non-resident without an SL | AEAT, Orden HAC/623/2026 |
| 1 January – 20 January | Modelo 210, rent for 2024 and 2025 | Non-resident without an SL | AEAT, filing deadline |
| 1 January – 31 December 2026 | Modelo 210, imputed income for 2025 | Non-resident, property not let | same source |
| 1 April – 31 December | Modelo 210, imputed income for 2026 and later | Non-resident, property not let | AEAT, Orden HAC/623/2026 |
If you file each rental income item separately, income for July–September 2026 is still filed under the old rule, in the first 20 days of October 2026. Imputed income (renta imputada) arises for a non-resident who does not let the property. It is covered in the article on Modelo 210. IBI in Barcelona is paid within the deadlines that the Ajuntament (city council) publishes each year in the taxpayer calendar, and with direct debit the payment is split into instalments.
Deadlines for an SL and for a resident
| Deadline | What | Legal basis |
|---|---|---|
| 1–20 April, July, October; for the fourth quarter by 30 January | Modelo 303 (IVA, Spanish VAT) | art. 71 Reglamento IVA |
| 1–20 April, October, December | Modelo 202, advance payment of corporate income tax | art. 40 LIS |
| 25 days after six months from the period end (for a calendar year: July; in 2026, 27 July) | Modelo 200, corporate income tax | art. 124 LIS, AEAT calendar |
| First 20 days of April, July, October, January | Modelo 216, withholdings on payments to non-residents (rent, dividends) | art. 15 Reglamento IRNR |
| January | Annual summary of withholdings, Modelo 296 | Reglamento IRNR, art. 15.2 |
| 8 April – 30 June 2026 | Renta (Modelo 100, income tax return) and Patrimonio (Modelo 714, wealth tax) for 2025, resident | AEAT, calendar |
The rules for Modelo 303 and 202 apply to an SL (Spanish limited company) that works with IVA and has advance payments; an SL that merely owns a property with no taxable transactions has a smaller set of returns, and that is a question for the asesor fiscal (tax adviser).
What a late filing costs
If a return is filed after the deadline without a demand from the tax authority, a recargo (surcharge) is added: 1% plus 1% for each full month of delay, and after 12 months a fixed 15% plus interest (art. 27 LGT). If the authority has already sent a demand, the recargo does not apply, but penalties are possible. So the calendar is better kept in the project spreadsheet than remembered a week before.
Who this calendar is not for
It does not cover the taxes of other countries, regional reliefs or the specifics of taxpayers with turnover above 6 M€ (they file IVA monthly). It does not replace the schedule an asesor fiscal will draw up for your structure. Questions for the adviser: which returns are mandatory for me even if there is no income; who files them for the SL; how deadlines in Spain and in the country of residence overlap; and who maintains the calendar if I do not live in Spain.
Which taxes arise at each stage is shown in the investor tax map. The page for a foreign investor gathers the taxes in one place, and the effect of taxes and timing on a project's result can be estimated in the calculator.
Questions and answers
By what date must a non-resident file Modelo 210 for rent?
For income of 2026 and later, from 1 to 20 April of the following year (Orden HAC/623/2026). For rent of 2024 and 2025 the deadline was 1 to 20 January.
How long after a sale is plusvalía municipal paid?
Within 30 working days of the deal date for a transfer between living persons (art. 110 TRLRHL). The detailed calculation is in the article on plusvalía municipal.
What happens if the Modelo 210 deadline is missed?
If you file on your own before a demand, you pay a recargo under art. 27 LGT and, after 12 months, interest. If a demand has arrived, penalties are possible.
When does an SL file its corporate income tax?
Within 25 days after six months from the end of the tax period. For a calendar year that is July, and in 2026 the last day is 27 July.
