Spain's January 2027 tax deadlines: forms and reminders

January is the busiest month of the year for tax forms in Spain. The fourth-quarter returns land at the same time as the annual summaries, right when half the team is coming back from the holidays and the other half is taking the days they had left. The hard part is rarely filing the forms (your accountant or your software does that). It's everything that has to be ready first: missing invoices, withholdings that don't add up, a receipt nobody can find.

This is for you if you're self-employed or run a small business in Spain and work with an accountant (a gestoría). By the end you'll know which deadlines fall in January 2027, what's changing this year, and which reminders you can set up now so the first fortnight doesn't catch you out.

One caveat before we start: at the time of writing, the Spanish Tax Agency (AEAT) hasn't yet published its official 2027 calendar (it usually does so in December). The dates below come from each form's usual deadline and how the days fall on the calendar. Once the official one is out, check them against the taxpayer calendar before relying on them.

January 2027, date by date

Not every form applies to you. Cross out what doesn't and keep the rest.

By Wednesday 20 January

• Form 111: Q4 withholdings on staff salaries and on invoices from freelancers who charge you withholding.
• Form 115: withholding on the rent for your premises, if you rent commercial property.
• Form 123: withholding on investment income, for example if your company paid dividends or pays interest to a shareholder.

By Saturday 30 January (most likely Monday 1 February)

• Form 303: Q4 VAT return.
• Form 390: annual VAT summary for 2026. Most people who file a quarterly 303 must file it; your accountant will tell you if you're exempt.
• Forms 130 and 131: Q4 income tax prepayment if you're self-employed, under direct assessment (130) or the flat-rate módulos scheme (131).
• Form 349: transactions with businesses in other EU countries, if you had any that quarter.

30 January 2027 is a Saturday. When a deadline falls on a non-working day, it normally moves to the next working day, here Monday 1 February. But confirm it in the official calendar and, above all, don't plan around that weekend.

By Sunday 31 January (most likely Monday 1 February)

• Forms 190, 180 and 193: the annual summaries of forms 111, 115 and 123 respectively.
• Form 184: information return if your business runs as a comunidad de bienes or a civil partnership without legal personality.

If you pay by direct debit

Direct debit closes earlier than filing: roughly five days before each deadline. In practice, around 15 January for withholdings and around 25 January for VAT and income tax prepayments. If your accountant files by direct debit, that's their real cut-off for your paperwork, not the 20th or the 30th.

What's changing this January (and what isn't)

Verifactu. This is the rule that requires your invoicing software to record every invoice so it can't be deleted or edited without a trace, and to print a QR code on it. Under Royal Decree-law 15/2025, the dates in force are 1 January 2027 for companies paying corporate tax and 1 July 2027 for the self-employed and everyone else. In October the Ministry of Finance published an information note saying it plans to push everything back to October 2028, to line it up with mandatory B2B e-invoicing. But as of early November that postponement hasn't been published in the Official State Gazette (BOE), and a press note doesn't change any dates.

In plain terms: if you run a limited company (SL), the date that binds you today is 1 January. Ask your invoicing software provider whether they'll be ready by then whatever happens with the delay. If it's approved, great. If not, you're covered.

B2B e-invoicing. Order HAC/1028/2026 came into force on 6 October and started the countdown, but the deadlines are counted in years, not months. There's nothing to file in January because of it. We cover it in detail in Spain's B2B e-invoicing mandate: key dates and what to prepare.

Your share of the work: what your accountant can't do for you

Your accountant files, but only with what you give them. And in January everything arrives at once, from every client. If your paperwork reaches them on the 18th, your form 111 gets done in a rush.

What's usually missing, and what's worth having wrapped up by Friday 8 January:

1. Every expense invoice for the quarter, especially card purchases and subscriptions that only issue an invoice if you go and download it.
2. Invoices from freelancers with withholding (the lawyer, the freelance designer, the trainer). If one is missing the withholding or it's miscalculated, forms 111 and 190 won't reconcile.
3. Rent receipts for your premises, with withholding applied, for forms 115 and 180.
4. Invoices from EU suppliers, with their intra-EU VAT number, for form 349.
5. Bank transactions with no supporting document. That €89 charge from 14 November that nobody can explain.

None of this is hard. The problem is that all of it depends on someone chasing someone else: a supplier, a colleague who paid on their own card, the landlord.

The reminders worth automating

This is where an agent saves real work, because the job is chasing and remembering, not deciding. These are the ones that pay off most:

• A staggered internal reminder. One on 28 December ("next week we close the quarter's paperwork"), another on 5 January listing what's missing, and a final one on the 8th. Each person only gets their own items.
• Missing invoices, requested from suppliers. The agent matches bank charges against invoices received and writes to each supplier asking for the one that's missing. You see the list before any email goes out.
• A withholding check. Before freelancer invoices go to your accountant, confirm every one carries withholding and that the amount matches the base. It's a dull check that can save you a tax adjustment letter later.
• A direct-debit reminder. With the real date (the debit cut-off, not the filing deadline) and the expected amount, so there's money in the account that day.
• A handover to your accountant with a summary. Instead of one email with twenty unexplained attachments, a single send listing what's included, what's missing and why.

If you want to go one step further, have the same reminders repeat in April, July and October. Closing a quarter is the same job four times a year; January just makes it longer.

What not to hand over

An agent can remind, request and check. It shouldn't make any tax decisions. Whether an invoice is deductible, whether an expense is business or personal, whether you should switch tax regime: that's for you and your accountant.

Nor is it worth building anything if your situation is simple. A sole trader with ten invoices a quarter and no staff can do all of this in an afternoon with a reminder on their phone. Automation pays off when several people are paying for things, you have dozens of suppliers, or your accountant chases you for paperwork every quarter.

One last warning: don't give any tool, an agent included, your digital certificate to file returns. That stays where it is, on your computer or with your accountant.

Where to start this week

Put two dates in your calendar, 8 January for your paperwork and your accountant's direct-debit cut-off, and ask them what was missing last quarter. Their answer is your list.

If that list is mostly chasing invoices, suppliers and colleagues, that's exactly what our operations agent does: reminding, requesting and checking for you, with your sign-off before any message goes out.