Due dates on non-working days, Saturdays and holidays

If the due date coincides with a local or regional holiday, the deadline ends on the first business day following the one indicated in this calendar, except for form 369 (the submission deadline does not vary, even if the last day of the deadline coincides with weekends or holidays).

In the model 360 , if the expiration of the term coincides with a non-working day in Spain, the term will end on the first working day with respect to requests for refunds of VATborne in Spain by companies in the Canary Islands, Ceuta and Melilla . This same period applies to requests for refunds of VATincurred in Spain submitted by companies established in other Member States of the EUsubmitted in their own country. However, it should be noted that Spanish companies wishing to request a refund of VATincurred in another Member State must comply with the regulations in force in said State, which is why, if September 30 is a non-business day in Spain, the deadline may not be extended until the next business day.

You can consult the published regulations and obtain more tax information by calling the Basic Tax Information service - 91 554 87 70 / 901 33 55 33 - and accessing the Internet at the headquarters of the AEAT , https://sede.agenciatributaria.gob.es New window

This calendar was drawn up in December 2024, with regulatory projects in the pipeline.