Tax Obligations for October 2026

Taxpayer Calendar | October 2026

As every year, the Spanish Tax Agency publishes its tax calendar on its website. At Adlanter, we review this information so that you can clearly and easily understand the tax obligations due in October 2026. This will help you avoid errors, delays, and potential penalties.

Until 13 October

INTRASTAT – Intra-Community Trade Statistics

• September 2026. Entities required to submit statistical information.

Until 20 October

Personal Income Tax and Corporate Income Tax

Withholdings and advance tax payments on employment income, business activities, prizes and certain capital gains and deemed income, gains arising from shares and units in Collective Investment Institutions, urban property rental income, investment income, authorized persons and account balances, and income obtained by non-residents without a permanent establishment.

• September 2026. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
• Third quarter 2026: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216

Personal Income Tax Instalment Payments

• Third quarter 2026:
  • Direct assessment method: 130
  • Objective assessment method: 131

Corporate Income Tax and Non-Resident Permanent Establishment Instalment Payments

• Current tax year:
  • General regime: 202
  • Tax consolidation regime (tax groups): 222

VAT

• September 2026. Recapitulative statement of intra-Community transactions: 349
• Third quarter 2026. VAT return: 303
• Third quarter 2026. Non-periodic VAT return: 309
• Third quarter 2026. Recapitulative statement of intra-Community transactions: 349
• Third quarter 2026. Transactions treated as imports: 380
• Application for refund of VAT reimbursed to travellers by businesses under the equivalence surcharge regime: 308
• Application for refund by taxpayers under the simplified VAT regime engaged in passenger or road freight transport activities for the purchase of certain means of transport: 308
• Reimbursement of compensation under the special agriculture, livestock, and fisheries regime: 341

Insurance Premium Tax

• September 2026: 430

Excise Duties on Manufacturing

• July 2026. Large companies: 561, 562, 563
• September 2026: 548, 566, 581
• September 2026: 573 (Tax Return), A24 (Refund Application)
• Third quarter 2026: 521, 522, 547
• Third quarter 2026. Activities V1, F1: 553 (establishments authorized to keep accounting records in paper format)
• Third quarter 2026. Refund applications: 506, 507, 508, 524, 572
• Declaration of transactions by registered consignees and tax representatives: 510

Electricity Excise Duty

• September 2026. Large companies: 560
• Third quarter 2026. Except large companies: 560

Environmental Taxes

• September 2026. Special tax on non-reusable plastic packaging. Tax return: 592
• Third quarter 2026. Tax on fluorinated greenhouse gases. Tax return: 587. Refund application: A23. Submission of inventory accounting records.
• Third quarter 2026. Special tax on non-reusable plastic packaging. Tax return: 592. Refund application: A22
• Tax year 2026. Tax on the storage of spent nuclear fuel and radioactive waste in centralized facilities. Third instalment payment: 585
• Tax year 2026. Tax on the value of extraction of gas, oil, and condensates. Instalment payment: 589

Coal Excise Duty

• Third quarter 2026: 595

Financial Transaction Tax

• September 2026: 604

Contribution to be made by television audiovisual communication service providers and video-sharing platform providers operating at a national level or across more than one Autonomous Community.

• Third quarter 2026 advance payment: 793

Until 30 October

VAT

• September 2026. VAT return: 303
• September 2026. VAT group, individual return: 322
• September 2026. VAT group, consolidated return: 353
• September 2026. Transactions treated as imports: 380

Environmental Taxes

• Third quarter 2026. Tax on the disposal of waste in landfills, waste incineration and co-incineration. Tax return: 593

Until 31 October

VAT

• September 2026. One Stop Shop (OSS) – Import Scheme: 369
• Third quarter 2026. One Stop Shop (OSS) – Non-Union and Union Schemes: 369

As you can see, October brings a number of tax obligations that should not be overlooked. At Adlanter, we remind you that meeting your filing deadlines not only helps avoid penalties but also strengthens the legal certainty of your business activities.

If you want to ensure that your tax compliance and tax management are handled efficiently and without risk, our specialized tax advisory team is here to help. This allows you to focus on growing your business while we take care of all matters relating to your tax obligations.