As the saying goes, in April, a thousand waters. We can also add that it is a month marked by the start of the Income Tax campaign and the submission of first-quarter taxes to the Tax Agency. Below, we list the key dates for this spring month in the most common submissions:

Withholdings and payments on account of income from work, economic activities, prizes, and certain capital gains and income imputations, gains derived from shares and participations in Collective Investment Institutions, rental income from urban properties, movable capital, authorized persons and account balances, and income from non-residents obtained without a permanent establishment.

• March 2025. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230
• First quarter 2025: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216

• First quarter 2025:
  • “Direct estimation: 130
  • Objective estimation: 131

• March 2025. Recapitulative statement of intra-community transactions: 349
• First quarter 2025. Self-assessment: 303
• First quarter 2025. Non-periodic declaration-settlement: 309
• First quarter 2025. Recapitulative statement of intra-community transactions: 349

As always, all the details of the submission deadlines can be found on the Tax Agency’s website: https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2025/calendario-anual/abril/hasta-30-abril.html

And direct debits until April 15. This quarter, we must keep in mind that April 21 is a holiday in the autonomous communities of Catalonia, Valencia, Navarra, the Basque Country, and La Rioja (and a local holiday in several municipalities).