Deadlines for filing self-assessments with direct debit
The deadline for filing self-assessments with direct debit will depend on the deadline for filing each form. Thus, if the deadline for filing falls on a non-working day, the deadline on the first following working day and the direct debit deadline will be extended the same number of days as the deadline for filing the corresponding self-assessment.
Notwithstanding the foregoing, there must be a minimum of three business days or five calendar days between the end of the deadline for filing a self-assessment with direct debit payment and the end of the general deadline for filing and voluntary payment of that same self-assessment. For these purposes, Saturdays, Sundays, national holidays, and regional or local holidays affecting the municipality of Madrid will be considered non-working days.
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 |
|---|---|---|
| Model 100 and 714 | Until June 25th | Until June 30 |
| Model 102 | Until September 30 (for taxpayers who have domiciled the first installment) | until the 5th of November |
| Model 303 |
Quarterly obligationIn general: Direct debit from 1 to 25 January and from 1 to 15 April, July and October
|
Quarterly obligationIn general: Presentation from January 1 to 30 and from April 1 to 20, July and October
|
| Model 718 |
Annual self-assessment 2024July 1-28 |
Annual self-assessment 2024July 1-31 |