📅 First Quarter (January – March)
- Modelo 720: declaration of assets held abroad exceeding €50,000.
- Modelo 721: declaration of cryptocurrencies held abroad exceeding €50,000.
- IVTM (Vehicle Tax): municipal vehicle tax (deadlines depend on the local municipality).
📅 Second Quarter (April – June)
- Modelo 100: Personal Income Tax Return for 2025 (IRPF).
- Modelo 714: Wealth Tax for assets exceeding €700,000 (thresholds and exemptions depend on the autonomous region).
📅 Third Quarter 2026 (July)
- Modelo 718: Temporary Solidarity Tax on Large Fortunes (for assets exceeding €3,000,000).
📅 Fourth Quarter (November)
- IBI (Property Tax): municipal real estate tax (issued automatically; payment deadlines depend on the municipality).
📌 For tax advice or assistance with filing your tax returns, feel free to contact us.


