Handle Spanish tax filing — the Renta campaign and its 30 June deadline, Modelo 100, Modelo 720 foreign asset reporting, quarterly Modelo 130 and 303 for the self-employed, and AEAT penalties. Use this whenever someone asks when the Spanish tax declaration is due, whether they must file, how to declare foreign assets or accounts, what Modelo 720 is, how to use the borrador or Cl@ve PIN, or what happens if they file late. Geographic scope: Spain.
