Running a business in Spain is not just about offering products or services. It also means fulfilling several tax obligations with the Spanish Tax Agency (Agencia Tributaria). Knowing which taxes to file, the deadlines, and the correct forms is essential to avoid penalties and keep your finances in order. This practical guide offers an overview of the key tax obligations for any company or sole trader (autónomo) with business activity, along with an updated tax calendar for 2025.
Main Tax Obligations for Companies in Spain
Throughout the year, companies may need to file different taxes depending on their activity, size, and tax structure. These are the most common:
1. Corporate Income Tax (IS)
- Applies to legal entities (SL, SA, etc.).
- Taxes profits generated during the fiscal year.
- General rate: 25%. A reduced 15% rate may apply for new companies during the first two profitable years.
2. Value Added Tax (VAT / IVA)
- Applies to the sale of goods and services.
- Quarterly filing through Form 303.
- Annual summary through Form 390.
3. Withholdings and Prepayments
- Includes withholdings for employees, professionals, and rent payments.
- Quarterly declarations: Form 111 (personal income tax withholdings for salaries or professionals) and Form 115 (rent withholdings).
- Annual summaries: Form 190 and Form 180 respectively.
4. Corporate Tax Prepayments
- Filed in April, October, and December using Form 202.
5. Informative Declarations
- Form 347: third-party transactions exceeding €3,005.06 annually.
- Form 349: intra-EU transactions.
- Form 184: for income attribution entities.
Key Filing Deadlines for Corporate Tax Obligations in Spain – 2025
Below is a summary of the key tax months in Spain and the associated forms and typical deadlines (note: if the final day falls on a weekend or holiday, the deadline may shift).
January
- Forms 111, 115, 123 (withholdings): by January 20
- Form 303 (Q4 VAT): by January 30
- Form 390 (Annual VAT summary): by January 30
- Form 349 (intra-EU): by January 30
- Forms 180 and 190 (annual withholding summaries): by January 31
February
- Form 347 (third-party operations): by February 28
April
- Forms 111, 115, 123 (Q1): by April 20
- Form 303 (Q1): by April 20
- Form 349: by April 20
- Form 202 (corporate tax prepayment): by April 20
July
- Form 303 (Q2): by July 20
- Forms 111, 115, 123 (Q2): by July 20
- Form 349: by July 20
- Form 200 (Corporate Tax): by July 25
- Form 202: by July 20
October
- Form 303 (Q3): by October 21
- Forms 111, 115, 123 (Q3): by October 21
- Form 349: by October 21
- Form 202: by October 21
December
- Final Form 202 filing: by December 20
Tips to Stay Compliant with the Spanish Tax Agency
- Keep your calendar visible: Always display the current tax calendar in your workspace.
- Set reminders: Use alerts on your phone or accounting software.
- Outsource accounting if unsure: A tax advisor can help avoid costly mistakes.
- Check the BOE annually: Look out for any changes to forms or deadlines.
- Don’t wait until the last day: Late filings may result in penalties or surcharges.
Frequently Asked Questions
What happens if I miss a tax filing deadline?
You may face financial penalties, late filing surcharges, and interest. Even if there was no activity, required forms must still be submitted.
Do companies with no revenue in Spain still have tax obligations?
Yes. Corporate tax and Form 303 must still be submitted, even with zero amounts.
Can I file tax forms without an advisor?
Yes, if you understand each form. However, it’s advisable to have a tax professional to avoid mistakes.
What if I sell to customers outside of Spain or within the EU?
You must register in the ROI (Register of Intra-Community Operators) and file specific forms like Form 349. Tax treatment varies depending on whether the client is a business or a final consumer.
Complying with your tax obligations not only prevents penalties but also enhances your company’s professionalism and credibility. At Legal Allies, we can help you understand your responsibilities, automate filings, and stay on top of your tax calendar—whether you’re a startup, a small business, or a foreign company operating in Spain.
