Tax Calendar for Autónomos in Spain

The AEAT fiscal calendar sets the filing deadlines for each tax form. Key dates for 2026 include the quarterly modelo deadlines, annual summary due dates, and the Renta campaign window.

Quarterly Tax Calendar for Autónomos

Autónomos must file several tax forms (modelos) quarterly. These are the official deadlines set by the Agencia Tributaria (Spanish Tax Agency):

Modelo 303 - Quarterly IVA (VAT)

The most common tax for autónomos. Filing dates are:

• Q1 (January-March): by April 20, 2026
• Q2 (April-June): by July 20, 2026
• Q3 (July-September): by October 20, 2026
• Q4 (October-December): by January 30, 2027

Important: the fourth quarter has an extended deadline until January 30, unlike the other quarters.

Modelo 130 - IRPF estimación directa

For autónomos in estimación directa without withholdings (or with withholdings below 70%):

• Q1: by April 20, 2026
• Q2: by July 20, 2026
• Q3: by October 20, 2026
• Q4: by January 30, 2027

Modelo 131 - IRPF módulos

For autónomos under the módulos regime:

• Q1: by April 20, 2026
• Q2: by July 20, 2026
• Q3: by October 20, 2026
• Q4: by January 30, 2027

Modelo 111 - Employee withholdings

If you have hired employees or made payments with withholding:

• Q1: by April 20, 2026
• Q2: by July 20, 2026
• Q3: by October 20, 2026
• Q4: by January 20, 2027

Note: unlike IVA, Q4 withholdings are due January 20, not January 30.

Modelo 115 - Rental withholdings

If you pay rent on business premises and apply withholding:

• Same deadlines as Modelo 111

Modelo 349 - Intra-community operations

Only for autónomos with EU operations:

• Q1: by April 20, 2026
• Q2: by July 20, 2026
• Q3: by October 20, 2026
• Q4: by January 30, 2027

Annual deadlines for tax year 2026

In addition to quarterly obligations, some forms are filed once a year. This section lists annual forms for the 2026 tax year, which are normally filed in early 2027 or during the 2027 Renta campaign.

Modelo 390 - Annual IVA summary

Summary of quarterly Modelo 303 declarations:

• Deadline: by January 30, 2027 (tax year 2026)

Modelo 100 - Annual income tax return (IRPF/Renta)

The annual IRPF declaration:

• Deadline: April 1 to June 30, 2027 (tax year 2026)

Modelo 180 - Annual rental withholdings summary

Summary of Modelo 115:

• Deadline: by January 31, 2027
• If it falls on a weekend, it extends (in 2027, January 31 is Sunday → February 2)

Modelo 190 - Annual employee withholdings summary

Summary of Modelo 111:

• Deadline: by January 31, 2027
• Same extension if it falls on a holiday (February 2, 2027)

Modelo 347 - Transactions with third parties

Declaration of operations exceeding €3,005.06 annually with the same client or supplier:

• Deadline: last day of February (February 28, 2027)
• If it falls on a weekend, it extends to the next business day (March 2, 2027)

Modelo 720 - Foreign assets declaration

Informative declaration of assets and rights abroad (if they exceed €50,000):

• Deadline: by March 31, 2027

Modelo 721 - Foreign cryptocurrency declaration

Informative declaration of virtual currencies held abroad:

• Deadline: by March 31, 2027

Special Deadlines: Direct Debit and Extensions

Bank Direct Debit (Domiciliación)

If you want to domiciliate your tax payments, you must request it 5 business days before the official deadline. For example:

• Modelo 303 Q1 (due April 20) → set up direct debit by April 15
• Modelo 130 Q4 (due January 30) → set up direct debit by January 25

Extension for Holidays

The AEAT automatically grants an extension when the last day of the deadline falls on:

• Saturday or Sunday
• National holiday

In these cases, the deadline extends to the next business day. Important: only national holidays count, not regional or local ones.

Which Tax Forms You Need to File Based on Your Regime

Not all autónomos file the same forms. It depends on your tax regime and business activity:

Estimación directa (simplified or standard)

• Quarterly: Modelo 303 (IVA), Modelo 130 (IRPF)
• Annual: Modelo 390 (IVA summary), Modelo 100 (Renta)
• If you have employees: Modelo 111 (quarterly), Modelo 190 (annual)
• If you pay rent: Modelo 115 (quarterly), Modelo 180 (annual)
• If you invoice in EU: Modelo 349 (quarterly)

Régimen de módulos

• Quarterly: Modelo 303 (IVA), Modelo 131 (IRPF)
• Annual: Modelo 390 (IVA summary), Modelo 100 (Renta)
• Modelos 111, 115, 180, 190 if applicable

Recargo de equivalencia

• You don't file Modelo 303 (the supplier charges you the surcharge)
• Annual: Modelo 100 (Renta), Modelo 130 if applicable

IGIC regime (Canary Islands)

Instead of Modelo 303 (mainland IVA), you file specific IGIC forms with similar deadlines.

Tips to Never Miss Any AEAT Calendar Deadline

1. Use the Radar Fiscal extension: it shows you a visual calendar with all your personalized obligations based on your tax regime, directly in your browser.

2. Set up reminders: establish alerts in your calendar 7-10 days before each deadline to prepare documentation.

3. Domiciliate payments: avoid delays and take advantage of the 5 additional days to prepare the declaration without worrying about manual payment.

4. Check the official calendar: the AEAT publishes the calendario del contribuyente every year on its electronic headquarters. Review updates for specific holidays.

5. Keep your accounting up to date: don't leave records for the last minute. Organized accounting makes filing easier and reduces errors.

6. Consult with your tax advisor: if you have doubts about which forms apply to you, a fiscal advisor (asesor fiscal) can help you identify all your obligations.