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Spain: VAT-related compliance for January and February 2026

VAT deadlines in the first two months of 2026

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january 15, 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

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