With Q3 now closed, foreign businesses and self-employed professionals in Spain face one of the most important tax deadlines of the year: October 20th, 2025. These quarterly filings are essential for the Spanish government to track economic activity and collect taxes in real-time.
At Lextax, we help international clients meet their obligations clearly and on time—minimizing risks and maximizing efficiency. This guide walks you through the essential third-quarter tax submissions: Model 111, Model 115, and Model 303.
What Is the Q3 Tax Filing Deadline in Spain?
The Spanish Tax Agency (Agencia Tributaria) requires certain quarterly tax returns to be filed by October 20, 2025. This deadline applies to income and VAT reporting for the third quarter (July, August, and September).
Failing to file or pay on time can result in interest charges, fines, and compliance risks, especially for foreign taxpayers unfamiliar with Spain’s tax system.
Who Must File?
You are likely required to file if you are:
- A self-employed professional (autónomo) or business in Spain.
- A non-resident company operating in Spain, for example by having employees or renting property.
- A landlord renting out commercial property.
- A foreign company charging or reclaiming IVA (VAT) in Spain.
Model 111 – Withholding Tax for Salaries and Professionals
- Who files: Employers and businesses that pay salaries or hire freelancers.
- Purpose: To declare withheld income tax (IRPF) from employee salaries, professional services, and certain economic activities.
- Common examples: A company deducting tax from employee payroll or a business hiring a consultant and withholding a portion of their fee.
- Deadline: October 20, 2025
Model 115 – Withholding Tax on Urban Rentals
- Who files: Businesses or professionals renting commercial or office spaces.
- Purpose: To declare the withheld tax (IRPF) on rental payments for urban real estate.
- Key point: The tenant—not the landlord—is responsible for withholding this tax and paying it to the Agencia Tributaria on behalf of the property owner.
- Deadline: October 20, 2025
Model 303 – Value Added Tax (VAT / IVA)
- Who files: Any business or self-employed individual who charges VAT in Spain.
- Purpose: To declare the VAT collected from clients and deduct the VAT paid on business expenses. The net result is either paid to the tax authority or claimed as a refund.
- Deadline: October 20, 2025
How to Prepare for the Deadline
To ensure a smooth filing process, gather the following documents from Q3 (July 1st – September 30th):
- All invoices issued to clients (facturas emitidas).
- All receipts for business expenses (facturas recibidas).
- Payroll records for your employees.
- Receipts for any commercial rental payments.
Penalties for Late Filing
Missing the deadline is a costly mistake. The consequences include:
- Progressive surcharges that increase with each month of delay, starting at 1%.
- Significant fines for non-compliance.
- Interest charges on late payments.
- Increased audit risk, especially for foreign-owned entities.
How Lextax Can Help
Tax compliance in Spain can be complex, especially for foreign nationals unfamiliar with the forms, language, or digital filing systems.
At Lextax, we offer:
- Proactive quarterly tax management, including deadline reminders and compliant submissions.
- Official representation before the Agencia Tributaria.
- Document review and digital certificate setup (e.g., Cl@ve).
- Bilingual support for complete transparency and peace of mind.
Final Checklist: Are You Ready?
✅ Salaries or professional payments made? File Model 111.
✅ Renting an office or workspace? File Model 115.
✅ Charged or paid VAT in Q3? File Model 303.
With the October 20th deadline fast approaching, don’t leave your Q3 tax filings to chance. Contact Lextax today and ensure your business stays compliant.