- 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.
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