The following calendar shows the different deadlines for tax returns.

2024

This calendar is merely illustrative and does not replace legal counsel.

DEADLINES FOR TAX RETURNS:

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• Income Tax Return for Non-Residents to declare property-derived profits (rentals) is declared quarterly:
  • If a self-appraisal shows the obligation to pay:
    • January, February and March are declared between April 1st-20th, but the deadline for tax payment is April 15th.
    • April, May and June are declared between July 1st and July 20th, but the deadline for tax payment is July 15th.
    • July, August and September are declared between October 1st and October 20th, but the deadline for tax payment is October 15th. 
    • October, November and December are declared between January 1st and January 20th of the following year.
  • If the result of a self-appraisal is 0: the deadline to file the returns is between January 1st and January 20th of the year after the accrual of returns is filed.
  • Self-appraisals with right to refund can be filed as of February 1st of the year after the accrual of returns is filed and within the span of four years as of the filing and payment of the withholding. This period applies to all self-appraisals, regardless of whether the rebate derives from internal regulations or from an agreement to avoid double taxation, even in the case of a period reduction by an amendment of the agreement. The deadline ends on the date the self-appraisal is filed.  
• Income tax Returns for non-residents on property rentals (ownership or usufruct of property in Spain):

Income from urban properties: one year after the tax accrual is effective (31st December each year). If the accrual is filed online, the payments can be made between January 1st and December 23rd. The charge to the account takes place on the last working day in December.

• Personal Income Tax is declared in April, May and June.
• Wealth Tax is declared in April, May and June.
• Tourism Tax: Returns filed every six months:

The accrual has to be filed online, and any tax payments must be made within the following periods:

• • From April 1 April to 20 April. This period is for the return related to stays between 1 October of the previous year and 31 March of the current year.
  • From October 1 October to 20 October. Period for the return related to stays between 1 April and 30 September of the same year.

OTHER TAXES:

• Property Tax: Yearly payment, payment dates differ according to each Town Council.

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• Tax on property conveyance: The delay for the payment of this tax depends on the date the transfer deed is notarised. We recommend you consult the other sections.

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• Income tax for non-residents related to property conveyance: the delay to file this tax depends on the date the property transfer is notarised. You have a further delay of three months once the one-month delay has elapsed, since the property transfer is notarised (four months in all).