Tax obligations Q2 2026

Tax obligations Q2 2026

Please keep in mind that the deadline for filing the following declarations is July 20^th, 2026:

• Form 303, quarterly VAT return. Filing deadline for taxpayers included in the Immediate Supply of Information (“SII”) system is July 30^th, 2026.
• Form 349, (quarterly/monthly) EC Sales List (Intra-Community transactions disclosure statement).
• Form 111 (quarterly/monthly, as applicable), for withholdings and payments on account of Personal Income Tax on earned income and business activities income.
• Form 115 (quarterly/monthly), for withholdings and payments on account on income from the leasing of urban real estate.
• Form 123 (quarterly/monthly), for withholdings on investment income (interest, dividends paid, etc.).
• Form 216 (quarterly/monthly) declaration of payments made or accrued to non-residents (interest, dividends, royalties, etc.).

The filing deadline for the above returns by payment method direct debit is July 15^th, 2026, except for the monthly VAT return (taxpayers included is the “SII” system), in which case it is July 27^th, 2026.

Corporate Income Tax

Please note that July 27^th, 2026, is the deadline for filing Corporate Income Tax 2025 for companies whose year-end closing coincides with the calendar year. This return must be filed electronically. For payment by direct debit, the filing deadline is July 22^nd, 2026.

Complementary Tax – Pilar 2

The transposition into Spanish law of the OECD Pillar II global minimum taxation rules has introduced a new tax obligation in the form of a Top-up Tax: Complementary Tax. This applies to large multinational and domestic groups when, in at least two of the four tax periods immediately preceding the start of the 2024 tax period, the net turnover of all entities forming part of the group is equal to or exceeds €750 million, in accordance with the consolidated financial statements of the ultimate parent entity.

Form 242 – “Self-assessment of the Complementary Tax”

The purpose of form 242, is to self-assess the Complementary Tax accrued by the taxpayer included in the self-assessment, who is part of a large national or multinational group subject to it.

The self-assessment or self-assessments must be submitted regardless of whether the resulting tax liability is positive or zero, and may not be negative in any case, therefore the self-assessments submitted may not give rise to any refund.

The filing deadline is the period from July 1^st to July 27^th, 2026.