Date the Gazette still printsart. 4 of the Order, superseded
28 February 2026
Real last day to filemoved under art. 30.5
2 February 2026
Technical-failure tail (art. 17.2)
6 February 2026
Written notice to members (art. 70.2)
2 March 2026
Letting is not a business activity without at least one person employed full time under an employment contract (article 27.2 of the income tax act), so it is measured against the €3,000 threshold.
Without a duly evidenced representative, article 45.3 of the General Tax Act lets whoever apparently manages the entity answer for it and, failing that, any of the members.
And article 35.7 leaves them jointly and severally liable, so the tax authority can pursue any one of them.
Filing does not close the obligation: article 70.2 of the regulation requires each member to be notified in writing, and that notice falls due on 2 March 2026.
Article 4 of the Order approving the form still reads “in the month of February” on the Gazette’s site, that is until 28 February 2026, 26 days more than there really are. That Order has no consolidated text, so the 2017 amendment was never folded into it.
The 31st of January fell on a non-working day, so the deadline moves to the next working day under article 30.5 of Law 39/2015.
With that shift the deadline leaves January altogether, which is what happens in 2026 and in 2027.
The written notice to the members falls due one month after the filing period ends, and without it none of them can prepare their own tax return.
If a technical failure prevents online filing, article 17.2 of Order HAP/2194/2013 allows four further calendar days.
Not a comunidad de bienes?
A civil partnership with a commercial object left the attribution regime on 1 January 2016 under Law 26/2014, and an agricultural transformation company was never in it under article 87.2: both pay corporation tax and do not file this form. An entity formed abroad is inside it, but any member who is a taxpayer files on its behalf.
An indicative calculation under Spanish state rules. It does not replace professional advice or the tax agency’s own instructions, and does not constitute financial or tax advice.
This does not compute the tax each member ends up paying, which depends on their own bands, personal allowance and other income. Nor the entity’s VAT or local business tax, which are its own obligations and are not attributed.