LumenWhen is the Spanish income tax return due?
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For tax year 2025, the income tax return had to be filed between 8 April and 30 June 2026, whatever its result. Payments by direct debit had to be set up by 25 June 2026. You could split the tax due: 60% when filing and 40% by 5 November 2026, without interest. The Finance Ministry sets these dates each year.
Key facts
| What | The ministerial order says (tax year 2025) | Source |
|---|---|---|
| Filing window | 8 April to 30 June 2026, both inclusive, whatever the result (tax to pay or refund) | Orden HAC/277/2026, art. 7.1 |
| Draft return and tax data | Available electronically from 8 April 2026 | Orden HAC/277/2026, art. 5.2 |
| Direct debit of the payment | 8 April to 25 June 2026; until 30 June 2026 if you direct-debit only the second instalment | Orden HAC/277/2026, arts. 7.1, 12.3 |
| Paying in two parts | 60% when you file, 40% by 5 November 2026, without interest or surcharge | Orden HAC/277/2026, art. 11.5 |
| Second instalment | Direct debit until 2 November 2026 if the first was direct-debited; otherwise pay by 5 November 2026 with Modelo 102 | Orden HAC/277/2026, art. 12.2 |
| Wealth tax return | Same window: 8 April to 30 June 2026 | Orden HAC/277/2026, art. 7.2 |
| Who sets the dates | The Minister of Finance, each year | Ley 35/2006, art. 96.5 |
The dates change every year
The income tax law leaves forms and deadlines to the Minister of Finance (Ley 35/2006, art. 96.5). The dates on this page come from the order for tax year 2025, published in the BOE on 27 March 2026. The return for a tax year is filed in the following spring, so check the new order for each year.
Paying in two parts
The order lets you split the amount due on your return into two parts with no interest or surcharge: 60% when you file and the remaining 40% by 5 November 2026. If you direct-debited the first part, you could direct-debit the second until 2 November 2026. If you did not direct-debit it, you pay the second part electronically or at a collaborating bank office in Spain by 5 November 2026, using Modelo 102.
Related questions
- Whether you have to file at all: see the page on who must file (Ley 35/2006, art. 96).
- If you are under the special regime for people moving to Spain, your annual return is a special form (RD 439/2007, art. 114.4). See the page on the regime.
Sources
- Orden HAC/277/2026, de 25 de marzo, modelos de declaración del IRPF y del Impuesto sobre el Patrimonio, ejercicio 2025, arts. 5, 7, 11 and 12 (BOE) checked 2026-10-25
- Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas, art. 96.5 (consolidated text, BOE) checked 2026-10-25
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