We remind you that next July you must submit the VAT, the withholdings on account of Income and Corporations and the quarterly payment of Income (in this case for entrepreneurs and professionals in direct and objective estimation), the declaration of Corporation Tax for the year 2025, and if you are required to submit it, form 718 "Temporary Solidarity Tax of the Great Fortunes" for the year 2025.
Specifically, on July 20th , the 2nd QUARTER 2026 corresponding to VAT and the quarterly payment of Personal Income Tax in relation to business and professional activities, as well as the payment of withholdings on the rental of business premises and on capital income, must be submitted and, if applicable, paid
In the case of corporations , we also remind you that the deadline for filing the Corporate Income Tax return for the 2025 fiscal year is July 27th . However, if the tax period coincides with the calendar year and the tax payment is made by direct debit, the deadline for setting up this direct debit is from July 1st to July 22nd, 2026 , inclusive ( when the last day of the deadline for filing the Corporate Income Tax return, in accordance with its regulations, falls on a non-business day, the direct debit period will be extended by the same number of days as the deadline for filing said return). The direct debit can also be made at the deposit institution acting as a collaborator in the tax collection process (bank, savings bank, or credit union) located in Spain where the account for the direct debit payment is held in your name.
For those Corporate Income Tax returns that result in a payment due, in addition to traditional payment methods, direct debit, electronic payment by account charge or direct obtaining of the Complete Reference Number (NRC), payment can be made by credit or debit card under secure electronic commerce conditions or by instant transfers made through secure electronic commerce platforms (BIZUM).
Model 718 "Temporary Solidarity Tax on Large Fortunes"
We also remind you that you may be required to file the temporary solidarity tax on large fortunes (hereinafter "IGF"), which is configured as a direct tax, personal in nature and complementary to the Wealth Tax that taxes the net worth of individuals exceeding 3,000,000 euros.
Form 718 must be submitted electronically via the Internet, between July 1 and 31, 2026 (if you choose direct debit of the fee to be paid, the submission will be made until July 28, with the account being charged on July 31).
The accrual occurs on December 31 of each year and, therefore, on that date the amount of net worth must be verified, as well as compliance with the requirements and conditions to determine the taxable base of the tax.
All of this is without prejudice to the deadlines for submitting declarations established by the Autonomous Communities of the Basque Country and Navarre.
For this reason, we ask that you provide us with all the documentation and information we request as soon as possible so that we can prepare and submit these declarations.
You can contact this professional office for any questions or clarifications you may have.
Warm regards,
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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