When must taxes be paid during the voluntary payment period?

Clarify your doubts by consulting your particular case

A tax debt arising from a self-assessment must be paid within the deadline set by the rules for that tax (section 62.1 of the Spanish General Tax Law, LGT). There is no single calendar that applies to every tax, so a specific annual tax-filing period should not be presented as universal.

Tax debts assessed by the Tax Administration are payable during the voluntary period under these deadlines (section 62.2 LGT): if the assessment notice is received from the 1st to the 15th of a month, payment is due by the 20th of the following month; if it is received from the 16th to the last day of the month, payment is due by the 5th of the second following month. If the due date is not a business day, it moves to the next business day.

For collective and periodic tax debts with no different deadline in their governing rules, the payment period runs from 1 September to 20 November, or to the next business day if 20 November is not a business day. The competent Tax Administration may change that period, but it cannot be shorter than two months (section 62.3 LGT).

Debts payable by stamped instruments are paid when the taxable event occurs, unless the specific rules set another deadline (section 62.4 LGT).

If the voluntary payment deadline expires without payment, the enforcement period begins under section 161 LGT, and the legally prescribed enforcement proceedings may follow.