Summary: What Are the Main Tax Filing Deadlines in Spain for January 2026?
Spain’s Q4 and annual tax deadlines—including Models 190, 390, 347, and Form 210—fall primarily between January 1 and January 31, 2026. Meeting these obligations is crucial to avoid costly penalties and ensure peace of mind as a resident, non-resident, business owner, or expat in Spain.
Why January Deadlines Matter: The Problem
January is the busiest month in the Spanish tax calendar. Missing these key deadlines can trigger automatic fines, unwelcome attention from the Agencia Tributaria (Spanish Tax Authority), and even place your residency or business operations at risk. Changes to Model 190—applicable for the first time this year—have introduced new reporting requirements that may confuse even experienced filers.
Are you confident your filings will be compliant, accurate, and on time?
The Risks: Consequences of Non-Compliance
- Financial Penalties: Late submission of tax returns (IRPF, VAT, Models 190/390) can lead to surcharges from 5%-20% of the tax owed, in addition to late interest.
- Legal Risks: Serious lapses may result in audits or loss of non-resident tax benefits.
- Lost Deductions: Incorrect or delayed reporting means missed opportunities for tax savings.
The Solutions: How Lextax Gives Peace of Mind
Lextax Consulting specializes in transforming tax complexity into clarity—providing personalized guidance for all your Spanish tax obligations, including annual and quarterly filings. Let our experts handle the ever-changing requirements, so you can focus on what matters most to you.
Key Spanish Tax Deadlines: January 2026 at a Glance
| Tax Form | What It’s For | 2026 Deadline | Who Must File |
| Model 190 | Annual summary of salary/withholding | Jan 1–31, 2026 | All employers and payers |
| Model 390 | Annual VAT summary | Jan 1–30, 2026 | VAT-registered businesses/freelancers |
| Model 347 | Annual report of operations >€3,005 | Feb 1–28, 2026 | Businesses and self-employed |
| Q4 VAT/IRPF (303/130/etc.) | Quarterly self-assessment | Jan 1–20, 2026 (Jan 30 for VAT) | Businesses, self-employed |
| Form 210 (Non-residents) | Annual or quarterly property income | Jan 1–20, 2026 (quarter/year) | Non-residents with Spanish income |
New for 2026: Changes to Model 190
The Agencia Tributaria has updated Model 190 for returns filed in January 2026 (for 2025 income). Now, unemployment benefits must be reported with new sub-codes—distinguishing between contributory and non-contributory Social Security payments. This helps ensure proper benefits calculations and avoids errors affecting future claims.
Tip: Carefully review payroll and benefit records before submitting Model 190 this year.
Your January 2026 Tax Filing Checklist
- Gather payroll, withholding, and VAT records for 2025.
- Review new Model 190 requirements and reporting codes.
- Prepare and submit Models 190 and 390 by January 31 and 30, respectively.
- Complete and submit Q4 VAT/IRPF returns by January 20 (or January 30 for VAT extensions).
- Non-residents: File Form 210 for annual or quarterly Spanish property income by January 20.
- Validate digital certificates/access to Agencia Tributaria’s online platform in advance.
Frequently Asked Questions (FAQ)
What’s the deadline for Model 390 in 2026?
January 30, 2026. This covers your annual VAT summary report for the previous calendar year.
When must Model 190 be submitted?
Between January 1 and January 31, 2026. This is your annual wage and withholding report.
Do non-residents need to file Form 210 in January?
Yes, if you have earned rental income or have imputed tax on Spanish property, Form 210 must be filed quarterly or annually by January 20, 2026.
What’s new for Model 190 in 2026?
The breakdown of key codes for unemployment and contributory vs. non-contributory payments. These ensure correct processing of benefits and tax credits.
Are there penalties for missing deadlines?
Yes. Filing late can trigger surcharges (5%-20% plus interest), and some errors can lead to audits or loss of special regimes.
Why Choose Lextax?
Lextax offers personalized, expert support for expats, residents, companies, and non-residents—ensuring you never miss a deadline and always stay compliant. Our digital tax mailbox and multilingual advisors make complex obligations simple, so you enjoy peace of mind in Spain.
Conclusion & Call to Action
Don’t risk penalties or missed deadlines in January 2026—let Lextax handle your Q4 and annual Spanish tax filings with confidence.
Contact Lextax today for a personalized consultation and achieve tax clarity in Spain.