Don't miss a IVA deadline. Our comprehensive guide shows you exact filing dates, quarterly periods, MTD requirements, and penalties for late submissions in 2026-27.
4
Quarterly Periods
7
Days to File
MTD
Required Software
15%
Max Penalty
Covers: 1 Enero – 31 Marzo 2026
Plazo: 7 Mayo 2026
Must file and pay IVA by this date using Making Impuesto Digital software.
Covers: 1 Abril – 30 Junio 2026
Plazo: 7 Agosto 2026
Second quarterly submission. Payment must clear by deadline date.
Covers: 1 Julio – 30 Septiembre 2026
Plazo: 7 Noviembre 2026
Third IVA return. Allow time for processing and payment.
Covers: 1 Octubre – 31 Diciembre 2026
Plazo: 7 Febrero 2027
Final quarterly return. Final deadline extends into next calendar year.
Most IVA-registered businesses file quarterly returns. Four IVA periods per calendar year, each ending on the last day of months 3, 6, 9, and 12. Declaraciones are due 7 days after the period ends.
Negocios can elect for monthly returns if they prefer more frequent filing. This may help cash flow management and reclaim input IVA faster. 12 returns per calendar year, due 7 days after each month ends.
Only available if you're not part of the Making Impuesto Digital scheme. One return per calendar year, due 7 days after 31 Diciembre. Limited to businesses with lower turnover or specific circumstances.
Mandatory for: IVA-registered businesses with turnover above €85,000 (from Abril 2024). Mandatory for all registered businesses from 1 Abril 2026.
AEAT uses a points-based surcharge system: Late returns accumulate penalty points. After reaching a threshold, a surcharge is applied to the IVA due. The surcharge percentage increases with repeat offences.
10% surcharge after 12 months
10% of IVA due if return is between 1-12 months late
10% surcharge after 24 months
10% of IVA due if return is between 12-24 months late
15% surcharge after 24 months
15% of IVA due if return is more than 24 months late
Set calendar reminders 2 weeks before the IVA return deadline. This gives you time to gather records and resolve any issues.
Update your MTD software weekly with invoices and receipts. Don't wait until the deadline to enter data.
Use MTD-compatible accounting software that handles calculations automatically and integrates with AEAT.
Consider using an accountant if you're unsure about IVA calculations or compliance requirements.
Before submitting, verify all figures, especially IVA-exempt sales and input IVA claims.
Arrange payment 2-3 days before the deadline to account for bank processing time.
Launch your Making Impuesto Digital accounting software (Xero, QuickBooks, Sage, etc.). Ensure all records are current and complete.
Elige el IVA period you're filing for (e.g., Q1 ending 31 Marzo). The software will auto-populate the deadline date.
Review the auto-calculated IVA report, showing all boxes (1-9). Verificar Box 1 (output IVA) and Box 4 (input IVA reclaim).
Haz clic "Enviar to AEAT" in your MTD software. Tu software will securely send the return via the AEAT API. You'll receive a confirmation reference.
Pay the IVA amount due (or claim refund if applicable) within 7 days. Arrange payment online via AEAT, bank, or BACS transfer.
Payment Methods: Online (AEAT Payments Service), Direct Debit, CHAPS transfer, BACS transfer. Allow 2-3 days for bank processing.
Yes, you can change your IVA return period. Contacto AEAT or apply through your online IVA account. Changes typically take effect from the next tax period. You'll need to provide a valid business reason.
If you're owed a refund (input IVA exceeds output IVA), AEAT will typically process this within 30 days if you've submitted correctly. You can request a direct credit to your bank account or carry it forward to the next period.
Filing is submitting your return to AEAT. Paying is sending the IVA amount due. Both must be completed by the deadline. You must file before you can pay. If you file but don't pay, you'll face late payment penalties.
Sí. Si make an error within 12 months, submit an amended return. For larger corrections, you may need to contact AEAT directly. Always keep documentation of amendments in case of audit.
Sí. Keep digital copies of all supporting invoices and receipts for at least 6 years. Scan physical receipts or use OCR software. AEAT may request these during an audit to verify your IVA figures.
Use our Calculadora IVA Inversa to check your IVA calculations, or browse our other tools designed for España businesses.