Tax Calendar 2026: Key Dates and Declaration Updates

# Tax Calendar 2026: Key Dates and Declaration Updates

The Tax Calendar 2026 includes the deadlines for submitting the IRPF declaration for the fiscal year 2025. The campaign typically starts in April and extends until the end of June, with different dates depending on the submission channel and whether the result is to be paid with bank domiciliation. If you are self-employed, knowing these dates in advance is essential to avoid penalties and organize your cash flow.

Important Note: As of the publication date of this article (June 2026), the AEAT may have published or modified some specific dates. Always consult the official updated calendar on agenciatributaria.gob.es before taking action.

When does the 2026 Tax Campaign Start?

The 2026 Tax Campaign — which declares the income earned during the year 2025 — follows the usual AEAT schedule, with three main milestones:

• Online Submission (Renta Web): Opens around the first half of April 2026.
• Telephone Assistance (Appointment): Available from mid-May 2026.
• In-person Assistance at AEAT Offices: Starts from the end of May and continues until the end of the campaign.

The general submission deadline usually ends on June 30, although if the result is to be paid and bank domiciliation is chosen, the deadline is advanced by several days (in previous campaigns, up to June 25). If the deadline is missed without submitting, the Tax Authority may initiate a verification process and apply penalties for late submission (Article 27 of the General Tax Law).

Who is required to declare? In general, self-employed individuals in direct estimation or modules are always required to submit the declaration, regardless of their income, since they carry out economic activities (AEAT, instructions for model 100).

Key Dates of the 2026 Tax Calendar for Self-Employed

Below are the estimated dates based on the previous campaign schedule and current regulations. Verify the exact deadlines on the AEAT's electronic portal:

Source: Based on previous campaigns and Order HAC approving model 100 (BOE). Check the specific resolution for 2026 on the AEAT.

New Features of the 2026 Tax Declaration Affecting Self-Employed

The 2026 campaign (fiscal year 2025) incorporates several relevant changes that self-employed individuals must be aware of:

1. New Real Income Contribution System

Since 2023, self-employed individuals contribute to RETA based on their net income foreseen, with subsequent regularization. In the 2025 tax declaration, the AEAT cross-references contribution data with declared income. If you contributed using a base lower than what was due, the Social Security has already regularized your contribution; however, the impact on IRPF (deduction of paid contributions as an expense) also varies. Review the RETA contribution certificate before submitting.

2. Reduction for Starting Activity and Flat Rate

Self-employed individuals who applied the flat rate of 80 € during 2025 must correctly reflect the actual paid fees as deductible expenses in the "economic activities income" section. The difference between the regular fee and the flat rate is not deductible as an expense, since it was not paid (AEAT, model 100 instructions, expenses section).

3. New Limits for Reductions by Contributions to Individual Pension Plans

According to the current regulations in 2026, the general limit for reducing the taxable base by contributions to individual pension plans remains the lesser of: 1,500 € annually or 30% of the net income from work and economic activities (Law 35/2006, IRPF, modified by the Budget Law). Self-employed individuals contributing to simplified employment pension plans may have additional limits. Check the updated regulations on the AEAT.

4. Information Obligation on Bizum and Digital Payments

Starting from the 2025 fiscal year, self-employed individuals receiving payments through digital platforms or Bizum within their activity must ensure these incomes are correctly declared. The AEAT has strengthened data cross-referencing with financial institutions and payment platforms (according to DAC7 information exchange regulation, transposed to Spanish law).

5. Deduction for Electric Vehicle Used in Activity

Self-employed individuals who purchased an electric vehicle during 2025 and use it for their activity may apply accelerated depreciation and, if applicable, deductions for investment in zero-emission vehicles as per IRPF regulations. The percentage of allocation must be properly justified to the AEAT.

Practical Example 1: Self-Employed in Simplified Direct Estimation

Imagine a self-employed individual with the following data for the 2025 fiscal year:

• Gross Income from Activity: 45,000 €
• Deductible Expenses (including RETA contributions): 18,000 €
• Net Income: 27,000 €
• Reduction for Economic Activities (if applicable): according to regulations in 2026
• Estimated General Taxable Base: ~25,500 € (after applicable reductions)
• Withheld Taxes (model 115, invoices with 15% retention): 4,500 €

In this case, the declaration result will depend on the trimestral payments made via the model 130 during 2025. If the self-employed individual paid the four quarterly installments (April, July, October, and January), the differential tax will be lower. If they did not submit the model 130 due to having more than 70% of income with retention, there will be no installment payments to compensate.

Remember: Payments from the model 130 are directly deducted from the IRPF tax in the annual declaration. Keep all quarterly justifications.

Practical Example 2: Self-Employed with Result to be Paid and Domiciliation

Suppose that after calculating your declaration, the result is to be paid 1,800 €. You have two options:

1. Single Payment: Before June 30, 2026, via direct payment or bank transfer.
2. Fractured Payment (60%/40%): 60% at the time of submission (before June 25 if domiciled) and the remaining 40% on November 5, 2026 (estimated date according to previous campaigns).

If you domicile the payment, the bank transfer occurs on the last day of the domiciliation period (approximately June 30 for the first installment). Domiciliation must be indicated in the Renta Web form when submitting the declaration (AEAT, model 100 submission instructions).

Common Error: Many self-employed individuals submit the declaration on June 30, thinking they can domicile on the same day. If the domiciliation period has already closed (usually June 25), they must make the payment through another method (NRC bank or payment at a collaborating entity).

How to Obtain the Draft and Tax Data in 2026

The AEAT provides the draft declaration and tax data to taxpayers from the first day of the campaign through:

• Renta Web: Access with electronic certificate, DNI electronic, or Cl@ve PIN on the AEAT's electronic portal.
• AEAT App: Available for iOS and Android, allows consulting the draft and submitting simple declarations.
• Draft Reference: Number obtained with the amount from box 505 of the previous declaration or via SMS to the AEAT number.

Self-employed individuals must review tax data with special attention, as the draft does not always include correctly the income from economic activities, the RETA contributions paid, or deductible expenses. The draft is a starting point, not a final document.

What Happens If You Don't Submit the Declaration on Time

If you don't submit within the established deadline, the AEAT may:

• Require you to submit the declaration.
• Apply a penalty for late submission without prior notice: 1% per full month of delay, up to 15% if exceeding 12 months, plus interest (Article 27 LGT).
• If there is a prior notice, the minimum sanction may be 200 € for declarations without payment or up to 50%-150% of the unpaid tax in cases of serious infringement.

If the result is to be refunded and you don't submit, you simply lose the right to the refund after four years (prescription period under Article 66 LGT).

Useful Tools to Prepare Your Declaration

Before opening Renta Web, we recommend:

• Collect all issued and received invoices for the 2025 fiscal year.
• Download the RETA contribution certificate from the Social Security's electronic portal (exact amounts paid in 2025).
• Review the submitted model 130 (trimestral installments) to match the amount to deduct.
• Consult an IRPF calculator for self-employed to estimate the result before submitting and avoid surprises.
• Verify the withholdings on your invoices (model 190 from your clients or the documents themselves).

If you have doubts about how to calculate your net income or which expenses you can deduct, consult our guide on deductible expenses for self-employed in 2026 or use the IRPF calculator available on this site.

Sources and Reference Regulations

• AEAT — Electronic Portal, 2026 Tax Campaign: agenciatributaria.gob.es
• Law 35/2006, of November 28, on the Personal Income Tax (BOE number 285, of November 29, 2006), with subsequent modifications.
• Law 58/2003, of December 17, General Tax Law — Articles 27 (penalties) and 66 (prescription).
• Order HAC approving model 100 — Published annually in the BOE with submission instructions.
• Social Security — RETA contribution certificate: seg-social.es
• DAC7 Directive (EU 2021/514), transposed to Spanish law, on information exchange from digital platforms.