Spain: VAT-related compliance for January and February 2026
VAT deadlines in the first two months of 2026
Taxpayers liable for value added tax (VAT) may be subject to the following deadlines in January and February 2026.
- By January 20, 2026: Report additional entities in VAT groups using census return form 039
- By January 30, 2026: Complete adjustments for proportional deduction and deductions for capital goods in the self-assessment for the fourth quarter or period 12 of 2025; submit requests for the special proportional deduction rule
- By January 31, 2026: Submit requests for a provisional deduction percentage for 2026; notify changes in large company status using form 036; renew reseller certificates for 2026 through the State Tax Agency (STA) virtual office
- Until January 31, 2026: Waive and deregister from the SII system and REDEME regime under Royal Decree-Law 16/2025
- Between February 1 and March 2, 2026: File form 347, the annual statement of transactions with third parties for 2025, reporting transactions exceeding €3,005.06, with certain exemptions
Read a January 2026 report prepared by the KPMG member firm in Spain