Spanish companies face a recurring annual/quarterly tax filing calendar beyond the Registro Mercantil accounts deadline (see accounting.json). Modelo 200 (annual corporate income tax return) is due by 25 July for calendar-year companies. Modelo 390 (annual VAT summary, consolidating the year's quarterly VAT filings) is due 1-30 January of the following year. Modelo 347 (declaration of transactions with any single counterparty exceeding €3,005.06/year) is due throughout February. Modelo 202 (corporate tax installment payments) is filed three times yearly: 1-20 April, October, and December. Non-compliance across any of these can trigger penalties, surcharges, and accruing interest.