Spain tax deadlines and late filing penalties explained
Spain's quarterly tax calendar for autónomos and SLs, what filing modelo 303 late really costs, and what to do if you cannot pay on time. With examples.
Your gestor (the accountant who files your taxes) sends you the VAT amount on the evening of the 19th. The money is not in the account, or you have no time to check the numbers. The real question is simple: if you miss the 20th, how much will it cost you?
When are quarterly taxes due in Spain?
Quarterly returns are filed from the 1st to the 20th of April, July and October, and in January up to the 20th or the 30th depending on the form. Hacienda, the common name for the Spanish tax authority (formally the AEAT), publishes every date in its calendario del contribuyente. An autónomo is a self-employed person; an SL is a limited company.
| Form | What it is | Deadline |
|---|---|---|
| Modelo 303 | Quarterly VAT (IVA) | 1–20 April, July, October; Q4 1–30 January |
| Modelo 111 | Income tax withheld from salaries and freelancer invoices | 1–20 April, July, October and January |
| Modelo 115 | Withholding on office or premises rent | 1–20 April, July, October and January |
| Modelo 130 / 131 | Autónomo income tax prepayment | 1–20 April, July, October; Q4 up to 30 January |
| Modelo 349 | EU sales and purchases summary | 1–20 April, July, October; Q4 up to 30 January |
| Modelo 202 | SL corporate tax prepayment | 1–20 April, October and December |
| Modelo 390 | Annual VAT summary | 1–30 January |
| Modelo 190 / 180 | Annual summaries of 111 and 115 | Up to 31 January |
| Modelo 347 | Annual return of dealings with third parties | February |
| Modelo 200 | Annual corporate tax return | 1–25 July if your financial year is the calendar year |
If you invoice clients in other EU countries, the 349 is required even when your 303 is zero. See our guide to invoicing EU clients.
What if the deadline falls on a weekend or holiday?
It moves to the next working day. For the AEAT, Saturdays, Sundays and national holidays are non-working days. You saw this several times in 2026: the 190 and 180 were due by 2 February, the 347 by 2 March, the modelo 200 by 27 July, and the December 202 is due by the 21st.
Watch the Q4 2026 dates: 30 January 2027 is a Saturday. Under the general rule, the 303 and 390 would move to Monday 1 February 2027. Check the 2027 calendar once the AEAT publishes it.
When is the direct debit deadline?
If you want Hacienda to take the payment from your bank account (domiciliación), the deadline is earlier: the 15th in April, July and October. In January 2026, the 111 and 115 could be direct-debited until the 15th, and the 303, 130 and 131 until the 27th. If the filing deadline moves because of a non-working day, the direct debit deadline moves by the same number of days.
After that date you can still file up to the 20th and pay with an NRC payment reference from your bank, by card or by Bizum.
How much does it cost to file a tax return late in Spain?
If you file late on your own, before Hacienda contacts you, you pay a surcharge (recargo) under article 27 of the General Tax Law (LGT): 1% plus another 1% for each full month of delay. After 12 months the surcharge is 15%, plus late-payment interest from the day after those 12 months. There is no penalty on top.
The surcharge is cut by 25% if you pay the tax when you file (or get a deferral backed by a bank guarantee) and pay the surcharge within the period shown on the notice Hacienda sends you.
Example for a return with 1,000 € to pay:
| Delay | Surcharge | Amount | With 25% reduction |
|---|---|---|---|
| Under one month | 1% | 10 € | 7.50 € |
| 1 full month | 2% | 20 € | 15 € |
| 3 full months | 4% | 40 € | 30 € |
| 6 full months | 7% | 70 € | 52.50 € |
| 11 full months | 12% | 120 € | 90 € |
| Over 12 months | 15% + interest | 150 € + interest | 112.50 € + interest |
The late-payment interest rate (interés de demora) for 2026 is 4.0625% a year, the same as 2023 to 2025, because no new State Budget has been passed. On 1,000 € that is about 3.39 € a month. If a 2026 budget is approved, the rate may change.
What is the difference between a surcharge and a penalty?
It depends on who moves first. If you file before Hacienda sends you any request, you pay only the surcharge. If Hacienda finds the missing payment first, there is no surcharge: you get a penalty (sanción).
The offence is minor when the unpaid amount is 3,000 € or less, or when nothing was concealed. It can also be serious (50% to 100%) or very serious (100% to 150%). Article 188 gives reductions: 30% if you accept the assessment and a further 40% if you pay on time and do not appeal. 500 € becomes 350 €, then 210 €. Still far more than the surcharge.
When there is nothing to pay, such as a zero or carry-forward return, article 198 applies instead: a fixed fine of 200 €, cut to 100 € if you file late on your own.
Requests from Hacienda arrive as electronic notifications, so check them regularly. Here is how DEHú and Hacienda notifications work.
What if I file on time but cannot pay?
File on time anyway. You then have two routes, and they cost different amounts.
- File with "reconocimiento de deuda" (acknowledging the debt) and request a deferral (aplazamiento). The 303 offers this option; after filing, the AEAT website shows a link to defer, offset or pay the debt. A deferral request made within the filing period stops enforcement from starting, although interest keeps running. No guarantee is required up to 50,000 €.
- File and simply not pay. Enforcement (periodo ejecutivo) starts the day after the deadline. If you pay before you are served the enforcement order (providencia de apremio), the surcharge is 5%. After that it is 10% if you pay within the period on the order, otherwise 20% plus interest.
Some debts cannot be deferred: withholdings on the 111 and 115, and corporate tax prepayments on the 202. VAT can only be deferred if you show your clients have not paid your invoices.
A practical takeaway: filing a 303 a few days late and paying immediately costs 1% (0.75% with the reduction). Filing on time and not paying, without a deferral request, costs at least 5%.
Frequently asked questions
Do I have to file modelo 303 if I had no activity?
Yes. If you are registered for VAT and charged or paid no VAT in the quarter, you file the 303 ticking the "sin actividad" (no activity) box. If you had transactions but the result is exactly zero, it is a "resultado cero" return. Only people whose operations are all VAT-exempt do not file the 303.
What happens if I file a zero 303 late?
There is no surcharge, because there is nothing to pay. But failing to file a return with no amount due is an offence under article 198 LGT: a 200 € fine, or 100 € if you file on your own before Hacienda asks.
When is the Q3 2026 modelo 303 due?
Tuesday 20 October 2026. The direct debit deadline was 15 October; since then you can file and pay with an NRC, by card or by Bizum until the 20th.
What is the late-payment interest rate in 2026?
4.0625% a year. It was set in the 2023 State Budget, which is still being rolled over. It is charged by the day: amount × 4.0625% × days / 365. If a new budget is passed, the rate may change.
Can I defer payment of modelo 111 or 115?
Generally no. Under article 65 LGT, tax you withheld from employees, freelancers or your landlord cannot be deferred, and the request is rejected. Corporate tax prepayments (modelo 202) cannot be deferred either.
How Fiscalm helps
Most late filings are not about the date. They happen because documents arrive late and the amount is only known the day before. Fiscalm collects invoices from Gmail and bank statements from Santander and Wise, reads them with AI and checks them against 20+ rules: NIF validated with the AEAT, EU VAT numbers in VIES, mandatory invoice fields, VAT maths, reverse charge and duplicates. It matches every bank movement to its invoice and lists what is missing, so your gestoría gets a closed quarter.
It also shows a tax calendar with amounts (303, 111, 115, 130, 349, 202…), a box-by-box draft of modelo 303, VAT record books in AEAT format, 347 and 349 summaries and a quarterly package for your gestor, with alerts before each deadline by email and Telegram, and soon in the Fiscalm app. It does not file returns. The private beta starts in November 2026, with 20 founder places, free during the beta.
Sources
- BOELey 58/2003, General Tributaria, consolidated text (BOE): articles 26, 27, 28, 62, 65, 161, 188, 191 and 198
- AEATAEAT: direct debit deadlines, 2026 calendar
- AEATAEAT: 2026 calendar, up to 20 October
- AEATAEAT: 2026 calendar, up to 30 January
- AEATAEAT: 2026 calendar, up to 2 February
- AEATAEAT: 2026 calendar, up to 2 March
- AEATAEAT: 2026 calendar, up to 27 July
- AEATAEAT: 2026 calendar, up to 21 December
- AEATAEAT: modelo 303 instructions for 2026
- AEATAEAT: modelo 303 technical help
- AEATAEAT: deferral and instalment payment of debts
- AEATAEAT: legal and late-payment interest rates for 2026
- HaciendaMinistry of Finance: State Budget rolled over for 2026
Fiscalm collects your invoices and bank statements, checks them against AEAT and VIES and tells you what to pay, when and how much. Free private beta from November 2026: 20 founder seats.
Reserve my seatGeneral information, current at the date shown; it does not replace professional advice for your specific case.