The year at a glance
| Month | Deadline | Who |
|---|---|---|
| January | Q4 VAT and income tax prepayments, annual summaries (to 30 January) | Autónomos, companies, landlords |
| January–March | Modelo 720 and 721 | Residents with assets or crypto abroad |
| April | Q1 quarterly returns (to 20 April); income tax campaign opens | Autónomos, companies, non-resident landlords |
| April–June | Income tax and wealth tax returns (to 30 June) | Residents and wealth taxpayers |
| July | Q2 quarterly returns (to 20 July); corporate tax (to 25 July); solidarity tax | Autónomos, companies, large fortunes |
| October | Q3 quarterly returns (to 20 October) | Autónomos, companies, non-resident landlords |
| December | Modelo 210 imputed income for the previous year (to 31 December) | Non-resident owners |
Event-driven deadlines
- Buying a resale property: transfer tax within one month.
- Buying from a non-resident: 3% retention within one month.
- Selling as a non-resident: modelo 210 within four months.
- Inheritance tax: six months from the death.
- Gift tax: one month from the gift.
- Beckham regime: six months from social security registration.
Local taxes
IBI and waste collection dates are set by each municipality or its collection agency; direct debit avoids missing them.
Never miss one
Our clients receive the returns prepared before each deadline. See income tax returns, the modelo 720, the modelo 210 and autónomo obligations.
An illustrative example
Based on situations we commonly see; not a specific client. A German family with a company in Ibiza, a rented flat and assets in Germany had seven different deadlines a year. We put all of them on one calendar with reminders, so returns were prepared and approved a week before each date.
How Castell.tax can help
We prepare the annual income tax return of foreign residents in the Balearic Islands, including foreign pensions, investments, rental income and the foreign tax credit, and we compare joint and individual filing every year. We explain the result in English or German before filing. See our income tax return service or contact us to review your situation before the next campaign.
This page is published by Castell.tax, the tax practice of Castell.law in Palma de Mallorca. It is general information; tax rules and rates change, so check your case with us before filing.
Not sure what you owe? Ask before the deadline
Send us your situation or the letter you received. A tax adviser will tell you what applies, what it could cost and what to file.
Frequently asked questions
When is the Spanish income tax return due?
By 30 June, the campaign opens in early April.
When is the modelo 720 filed?
Between 1 January and 31 March.
When do non-residents pay imputed income tax?
By 31 December of the following year.
What if a deadline falls on a weekend?
It usually moves to the next working day.