Key Tax Forms and Deadlines You Can’t Miss: January 2026

January is, for many freelancers and SMEs, the first major tax effort of the year. This month concentrates filings for the fourth quarter of 2025 and several annual summaries that serve as the definitive closing of the previous fiscal year.

This article summarizes the forms to be submitted and the most relevant deadlines, including new regulations affecting 2026, according to the Spanish Tax Agency (Agencia Tributaria – AEAT).

By January 20

The first deadline includes, among others, withholding forms for the fourth quarter:

• Form 111: Income tax (IRPF) withholdings for employees and professionals.

• Form 115: Withholdings on urban property rents.

• Form 117: Withholdings on the transfer or redemption of shares or units in Collective Investment Institutions.

• Form 123: Withholdings on investment income.

Note: If you opt for direct debit, the deadline is usually a few days earlier, so it is advisable not to wait. Aim to submit by January 15.

By January 30

It is time to complete the main quarterly settlements:

• Form 130: Advance payment of IRPF under the direct estimation method.

• Form 131: Advance payment of IRPF under the objective estimation method (modules).

• Form 303: Quarterly VAT return.

• Form 349: Quarterly recap of intra-community operations.

Additionally, many companies take this moment to check whether the quarterly result requires treasury adjustments. For direct debit payments, the final date is January 27.

 

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By January 31

January also marks the closing of obligations related to VAT and intra-community and international operations through Form 369. According to the AEAT, deadlines for submission are:

• Form 369 — December 2025 VAT, import regime: Declaration of operations carried out in December via the Import One-Stop Shop (IOSS).

• Form 369 — Fourth quarter 2025, EU and external regimes: Quarterly declaration of operations performed by businesses and professionals under the special OSS regimes.

Tax updates affecting January 2026

• Form 170: Monthly informative declaration of payments via cards and mobile payments. First submission in February for January 2026 data.

• Form 174: Informative declaration for all types of cards, submitted from January 1 to January 31 of the year following the one to which the data refers.

• Form 181: Informative declaration of loans, credits, and financial operations related to real estate, submitted between January 1 and 31 each year for the previous calendar year.

• Form 185: Monthly declaration of contributions of members and mutualists, effective from January 2026.

• Form 196: Monthly informative declaration of accounts in financial institutions and annual summary of withholdings on investment income, replacing Form 291 for non-residents.

These updates are especially important for companies managing card payments, mutual funds, or financial accounts of non-residents, reflecting the adaptation of regulations to monthly reporting for certain obligations.

Practical Tips to Avoid Delays

1. Plan with a calendar: mark key dates and set internal reminders.
2. Prepare information in advance: gather payroll, invoices, and summaries from Q4 2025.
3. Check new obligations: Forms 170, 185, and 196 require special attention.
4. Consider direct debit: facilitates compliance and avoids late fees.
5. Consult your tax advisor: a professional review can help prevent errors and penalties.

Let Us Help

At Adlanter, our tax team supports freelancers and SMEs in complying with all obligations in the tax calendar, from quarterly forms to new informative declarations. Contact us to ensure your company starts 2026 on the right track.