- Key VAT compliance deadlines in Spain for January and February 2026 are outlined.
- By January 20: Report additional entities in VAT groups (form 039).
- By January 30: Complete proportional deduction adjustments and submit special deduction requests.
- By January 31: Request provisional deduction percentage, notify large company status changes (form 036), and renew reseller certificates; deadline to waive/deregister from SII and REDEME.
- February 1–March 2: File annual transactions statement (form 347) for 2025 for transactions over €3,005.06.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Spain"
- Spain Opens Temporary SII Exit Window After VERI*FACTU Mandate Delay to 2027
- Express Revocation of VAT Special Regime Renunciation Required; Tacit Revocation Not Permitted
- Spain Postpones Verifactu Ordinance to 2027, Grants Exceptional SII Opt-Out Until January 2026
- Spain Opens Special SII Exit Window After VERI*FACTU Deadline Postponement for Voluntary Participants
- Draft Law to Implement First Phase of EU’s VAT in the Digital Age (ViDA) Directive
