Spanish Tax Deadlines 2025

Modelo 100 - Annual Income Tax (Residents)

The annual Renta campaign for 2024 income runs from April 2, 2025 to June 30, 2025. This is when Spanish tax residents file their annual income tax declaration.

Online filing opens April 2. Phone assistance for filing opens May 7. In-person appointments at tax offices are available from June 2.

If your result is to pay (a pagar), you can split the payment into two installments: 60% with the filing and 40% in November.

Modelo 210 - Non-Resident Tax

For imputed income on property (empty properties): File Modelo 210 by December 31, 2025 for tax year 2024.

For rental income: File quarterly - Q1 by April 20, Q2 by July 20, Q3 by October 20, Q4 by January 20, 2026.

For capital gains from property sale: Within 3 months of the sale date.

Quarterly Tax Returns

Freelancers and businesses have quarterly obligations. Modelo 130 (income tax advance) and Modelo 303 (VAT) are due:

Q1: April 1-20, Q2: July 1-20, Q3: October 1-20, Q4: January 1-30 of the following year.

Missing these deadlines results in automatic penalties, so set reminders well in advance.

Modelo 720 - Foreign Assets

If you're a Spanish tax resident with overseas assets exceeding €50,000 in any category, file Modelo 720 by March 31, 2025.

This is an informative declaration for assets held as of December 31, 2024. Only file if there have been changes of €20,000+ since your last filing.

Tips for Meeting Deadlines

File early to avoid last-minute stress and potential website crashes near deadline days.

Keep all your documents organized throughout the year - payslips, certificates, bank statements.

Use a tax professional to ensure you don't miss any deductions or make costly errors.