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Taxpayer's calendar 2025

Deadlines for filing self-assessments with direct debit

The deadline for submitting self-assessments with direct debit will depend on the end of the submission period for each model. Thus, if the deadline for submission coincides with a non-working day, the deadline ends on the first following working day and the direct debit period will generally be extended by the same number of days as the deadline for submission of said declaration is extended. Below are the general and direct debit deadlines for each model, corresponding to the year 2025:

MODEL BANK DOMICILIATION DEADLINE YEAR 2025 DEADLINE FOR SUBMISSION YEAR 2025

Models 100, 151 and 714

Until June 25th

Until June 30

Model 102

Until September 30 (for taxpayers who have domiciled the first installment)

Until November 5th

Models 111, 115 , 117 , 123 , 124 , 126 , 128 and 216

Quarterly obligation

In general: direct debit from 1 to 15 January, April, July and October

  • 4T 24: January 1-15
  • 1T 25: April 1 to 15
  • 2T 25: July 1-16
  • 3T 25: October 1 to 15

Quarterly obligation

In general: presentation from January 1 to 20, April, July and October

  • 4T 24: January 1-20
  • 1T 25: April 1-21
  • 2T 25: July 1-21
  • 3T 25: October 1 to 20

Models 111 , 115 , 117 , 123 , 124 , 126 , 128 , 216, 230 and 430

Monthly obligation

In general: direct debit from the 1st to the 15th of each month for all months, except:

  • January 25: February 1-17
  • February 25: March 1-17
  • May 25: June 1-17
  • June 25: July 1-16
  • August 25: September 1-17
  • October 25: November 1-17
  • November 25: December 1-17

The month of July of model 430, until September 17

Monthly obligation

In general: presentation from the 1st to the 20th of each month, except:

  • March 25: April 1-21
  • June 25: July 1-21
  • August 25: September 1-22
  • November 25: December 1-22

The month of July of model 430, until September 22

Models 130 and 131

Quarterly obligation

In general: direct debit from January 1 to 25 and from April 1 to 15, July and October

  • 4T 24: January 1-27
  • 1T 25: April 1 to 15
  • 2T 25: July 1-16
  • 3T 25: October 1 to 15

Quarterly obligation

In general: presentation from January 1st to 30th and from April 1st to 20th, July and October

  • 4T 24: January 1-30
  • 1T 25: April 1-21
  • 2T 25: July 1-21
  • 3T 25: October 1 to 20

Model 136

Quarterly obligation

In general: direct debit from 1 to 15 January, April, July and October

  • 4T 24: January 1-15
  • 1T 25: April 1 to 15
  • 2T 25: July 1-16
  • 3T 25: October 1 to 15

Quarterly obligation

In general: presentation from January 1 to 20, April, July and October

  • 4T 24: January 1-20
  • 1T 25: April 1-21
  • 2T 25: July 1-21
  • 3T 25: October 1 to 20

Models 200, 206, 220 and 221

July 1-22 (tax periods that coincide with the calendar year)

July 1-25 (tax periods that coincide with the calendar year)

Models 202-0A and 222-0A (Basque Country)

October 1-22

October 1-27

Models 202-2P and 222-2P (Navarra)

October 1 to 15

October 1 to 20

Models 202 and 222

Quarterly obligation

In general: direct debit from April 1 to 15, October and December

Payments in instalments

  • PF 25: April 1 to 15
  • PF 25: October 1 to 15
  • PF 25: December 1-17

Quarterly obligation

In general: presentation from April 1 to 20, October and December

Payments in instalments

  • PF 25: April 1-21
  • PF 25: October 1 to 20
  • PF 25: December 1-22

Model 210 Self-assessments with result to be entered (except profits derived from property transfers)

In general: direct debit from 1 to 15 January, April, July and October in relation to income whose accrual date is included in the previous calendar quarter

  • 4T 24: January 1-15
  • 1T 25: April 1 to 15
  • 2T 25: July 1-16
  • 3T 25: October 1 to 15

Annual obligation

Real estate rental income 2024 (if you choose to group the income accrued during the calendar year annually):

January 1-15

Imputed income from urban properties 2024

January 1 to December 26, 2025

In general: presentation from January 1 to 20, April, July and October in relation to income whose accrual date is included in the previous calendar quarter

  • 4T 24: January 1-20
  • 1T 25: April 1-21
  • 2T 25: July 1-21
  • 3T 25: October 1 to 20

Annual obligation

Real estate rental income 2024 (if you choose to group the income accrued during the calendar year annually):

January 1-20 

Imputed income from urban properties 2024

January 1 to December 31, 2025

Model 213

Special tax 2024

January 1-28

Special tax 2024

January 1-31

Models 303 and 353

Monthly obligation

In general: direct debit from the 1st to the 25th of each month, for all months except:

  • December 24: January 1-27
  • February 25: March 1-26
  • April 25: May 1-27
  • July 25: August 1-27
  • September 25: October 1-27
  • October 25: November 1-26

Monthly obligation

In general: presentation from the 1st to the 30th of each month, for all months except:

  • January 25: February 1 to 28
  • February 25: March 1-31
  • July 25: August 1st to September 1st
  • October 25: November 1st to December 1st

Model 303 and 309

Quarterly obligation

In general: direct debit from January 1 to 25 and from April 1 to 15, July and October

  • 4T 24: January 1-27
  • 1T 25: April 1 to 15
  • 2T 25: July 1-16
  • 3T 25: October 1 to 15

Quarterly obligation

In general: presentation from January 1st to 30th and from April 1st to 20th, July and October

  • 4T 24: January 1-30
  • 1T 25: April 1-21
  • 2T 25: July 1-21
  • 3T 25: October 1 to 20

Models 410 and 411

July 1-28

July 1-31

Model 490

Quarterly obligation

In general: direct debit from 1 to 25 January, April, July and October

  • 4T 24: January 1-28
  • 1T 25: April 1-25
  • 2T 25: July 1-28
  • 3T 25: October 1-28

Quarterly obligation

In general: presentation during the months of January, April, July and October

  • 4T 24: January 1-31
  • 1T 25: April 1-30
  • 2T 25: July 1-31
  • 3T 25: October 1-31

Model 560

Monthly obligation

In general: direct debit from the 1st to the 15th of the month following the month in which the accruals occurred, except:

  • January 25: February 1-17
  • February 25: March 1-17
  • May 25: June 1-17
  • June 25: July 1-16
  • August 25: September 1-17
  • October 25: November 1-17
  • November 25: December 1-17

Monthly obligation

In general: presentation from the 1st to the 20th of the month following the month in which the accruals occurred, except:

  • March 25: April 1-21
  • June 25: July 1-21
  • August 25: September 1-22
  • November 25: December 1-22

Quarterly obligation

In general: direct debit from 1 to 15 January, April, July and October

  • 4T 24: January 1-15
  • 1T 25: April 1 to 15
  • 2T 25: July 1-16
  • 3T 25: October 1 to 15

Annual obligation: April 1 to 15

 

Quarterly obligation

In general: presentation from January 1 to 20, April, July and October

  • 4T 24: January 1-20
  • 1T 25: April 1-21
  • 2T 25: July 1-21
  • 3T 25: October 1 to 20

Annual obligation: April 1-21

 

Models 561, 562 and 563

Monthly obligation

In general: direct debit from the 1st to the 15th of the third month following the month ending:

  • October 24: January 1-15
  • November 24: February 1-17
  • December 24: March 1-15
  • January 25: April 1 to 15
  • February 25: May 1-15
  • March 25: June 1-17
  • April 25: July 1-16
  • May 25: August 1-15
  • June 25: September 1-17
  • July 25: October 1 to 15
  • August 25: November 1-17
  • September 25: December 1-17

Quarterly obligation

In general: direct debit from the 1st to the 15th of the second month following the end of the quarter

  • 4T 24: February 1-17
  • 1T 25: May 1-15
  • 2T 25: August 1-15
  • 3T 25: November 1-17

Monthly obligation

In general: presentation from the 1st to the 20th of the third month following the month ending:

  • October 24: January 1-20
  • November 24: February 1-20
  • December 24: March 1-20
  • January 25: April 1-21
  • February 25: May 1-20
  • March 25: June 1-20
  • April 25: July 1-21
  • May 25: August 1-20
  • June 25: September 1-22
  • July: October 1 to 20
  • August 25: November 1-20
  • September 25: December 1-22

Quarterly obligation

In general: presentation from the 1st to the 20th of the second month following the end of the quarter

  • 4T 24: February 1-20
  • 1T 25: May 1-20
  • 2T 25: August 1-20
  • 3T 25: November 1-20

Models 566 and 581

Monthly obligation

In general: direct debit from the 1st to the 15th of the month following the month in which the accruals have occurred except:

  • January 25: February 1-17
  • February 25: March 1-17
  • May 25: June 1-17
  • June 25: July 1-16
  • August 25: September 1-17
  • October 25: November 1-17
  • November 25: December 1-17

Monthly obligation

In general: presentation from the 1st to the 20th of the month following the month in which the accruals have occurred except:

  • March 25: April 1-21
  • June 25: July 1-21
  • August 25: September 1-22
  • November 25: December 1-22

Model 583

Payments in instalments

In general: direct debit from 1 to 15 February, May, September and November, with respect to the corresponding 3, 6, 9 and 12 months of the calendar year

  • 4 PF 24: February 1-17
  • 1 PF 25: May 1-15
  • 2 PF 25: September 1-17
  • 3 PF 25: November 1-17

For companies with single split payment

November 1-17

Annual self-assessment 2024

In general:direct debit from 1 to 25 November

November 1-26

Payments in instalments

In general: presentation 1 to 20 February, May, September and November, with respect to the corresponding 3, 6, 9 and 12 months of the calendar year:

  • 4 PF 24: February 1-20
  • 1 PF 25: May 1-20
  • 2 PF 25: September 1-22
  • 3 PF 25: November 1-20

For companies with single split payment

November 1-20

Annual self-assessment 2024

In general:presentation from November 1st to 30th

November 1st to December 1st

Model 587

Quarterly obligation

In general: direct debit from 1 to 15 January, April, July and October

  • 4T 24: January 1-15
  • 1T 25: April 1 to 15
  • 2T 25: July 1-16
  • 3T 25: October 1 to 15

Quarterly obligation

In general: presentation from January 1 to 20, April, July and October

  • 4T 24: January 1-20
  • 1T 25: April 1-21
  • 2T 25: July 1-21
  • 3T 25: October 1 to 20

Model 588

In general: direct debit from November 1st to 25th

November 1-26

In general: presentation from November 1st to 30th

November 1st to December 1st

Model 589

Payment by instalments

In general: direct debit from October 1st to 15th

  • PF 2025: October 1 to 15

Annual self-assessment 2024

In general: direct debit from April 1st to 15th

April 1 to 15

Payment by instalments

In general: presentation from October 1st to 20th

  • PF 2025: October 1 to 20

Annual self-assessment 2024

In general: presentation from April 1st to 20th

April 1-21

Model 592

Quarterly obligation

In general: direct debit from 1 to 15 January, April, July and October

  • 4T 24: January 1-15
  • 1T 25: April 1 to 15
  • 2T 25: July 1-16
  • 3T 25: October 1 to 15

    Quarterly obligation

    In general: presentation from January 1 to 20, April, July and October

    • 4T 24: January 1-20
    • 1T 25: April 1-21
    • 2T 25: July 1-21
    • 3T 25: October 1 to 20

    Monthly obligation

    In general: direct debit from the 1st to the 15th of the month following the month in which the accruals occurred, except:

    • January 25: February 1-17
    • February 25: March 1-17
    • May 25: June 1-17
    • June 25: July 1-16
    • August 25: September 1-17
    • October 25: November 1-17
    • November 25: December 1-17

     

    Monthly obligation

    In general: presentation from the 1st to the 20th of the month following the month in which the accruals occurred, except:

    • March 25: April 1-21
    • June 25: July 1-21
    • August 25: September 1-22
    • November 25: December 1-22

     

    Model 593

    Quarterly obligation

    In general: direct debit from 1 to 25 January, April, July and October

    • 4T 24: January 1-27
    • 1T 25: April 1-25
    • 2T 25: July 1-25
    • 3T 25: October 1-27

    Quarterly obligation

    In general: presentation during the first thirty calendar days of January, April, July and October

    • 4T 24: January 1-30
    • 1T 25: April 1-30
    • 2T 25: July 1-30
    • 3T 25: October 1-30

    Model 595

    Quarterly obligation

    In general: direct debit from 1 to 15 January, April, July and October

    • 4T 24: January 1-15
    • 1T 25: April 1 to 15
    • 2T 25: July 1-16
    • 3T 25: October 1 to 15

    Quarterly obligation

    In general: presentation from January 1 to 20, April, July and October

    • 4T 24: January 1-20
    • 1T 25: April 1-21
    • 2T 25: July 1-21
    • 3T 25: October 1 to 20

    Model 718

    Annual self-assessment 2024

    July 1-28

    Annual self-assessment 2024

    July 1-31

    Model 792

    In general: direct debit from February 1 to 23 (leap year February 24)

    Annual self-assessment 2024

    February 1-25

    In general: presentation from February 1st to 28th

    Annual self-assessment 2024

    February 1 to 28

    Model 793

    Instalment payments

    In general: direct debit from 1 to 15 April, July and October

    • 1 PF 25: April 1 to 15
    • 2 PF 25: July 1-16
    • 3 PF 25: October 1 to 15

    Instalment payments

    In general: presentation from April 1 to 20, July and October

    • 1 PF 25: April 1-21
    • 2 PF 25: July 1-21
    • 3 PF 25: October 1 to 20