Tax obligations for autónomos: complete guide 2026

Being self-employed in Spain (autónomo) means fulfilling multiple tax obligations throughout the year. If you're new to Spain, first check whether you qualify as a tax resident, as this determines which obligations apply. For strategies to reduce your overall tax bill, see the tax optimization guide. If you need to understand how IVA works before diving into the forms, start with the complete IVA guide.

Here is every form and deadline you must meet.

Quarterly obligations

Modelo 303 - Quarterly VAT

Modelo 303 is the quarterly VAT declaration. You must file it if you perform VAT-taxable activities.

Deadline: April 1-20, July 1-20, October 1-20, and January 1-30 for the fourth quarter.

Who files it:

• Autónomos in Estimación Directa with VAT
• Autónomos in Módulos

Who does NOT file it:

• Autónomos in Recargo de Equivalencia (retailers who purchase from wholesalers with surcharge)
• VAT-exempt professionals (healthcare workers, teachers)
• Autónomos in the Canary Islands (they file Modelo 420 for IGIC instead)

Modelo 130 - Income tax advance payment (Estimación Directa)

Modelo 130 is the income tax advance payment for autónomos in Estimación Directa.

Deadline: April 1-20, July 1-20, October 1-20, and January 1-30 for the fourth quarter.

Who files it:

• Autónomos in Estimación Directa (normal or simplified)
• Only if less than 70% of your income has income tax withholding

Modelo 131 - Income tax advance payment (Módulos)

Modelo 131 is the income tax advance payment for autónomos in Estimación Objetiva (Módulos).

Deadline: April 1-20, July 1-20, October 1-20, and January 1-30 for the fourth quarter.

Who files it:

• Autónomos in Estimación Objetiva (Módulos)

Modelo 111 - Employee withholdings

Modelo 111 declares income tax withholdings made on employees and professionals.

Deadline: January 1-20, April 1-20, July 1-20, and October 1-20 (the fourth quarter does NOT have an extended deadline).

Who files it:

• Autónomos with hired employees
• Autónomos who pay professionals with income tax withholding

Modelo 115 - Rental withholdings

Modelo 115 declares income tax withholdings on commercial property rentals.

Deadline: January 1-20, April 1-20, July 1-20, and October 1-20 (the fourth quarter does NOT have an extended deadline).

Who files it:

• Autónomos who rent commercial properties or warehouses for their business

Modelo 349 - Intra-EU transactions

Modelo 349 declares purchases and sales with other European Union countries.

Deadline: April 1-20, July 1-20, October 1-20, and January 1-30 for the fourth quarter.

Who files it:

• Autónomos who sell products or services to EU clients
• Autónomos who purchase products or services from EU suppliers

Annual obligations

Modelo 390 - Annual VAT summary

Modelo 390 is the annual summary of all VAT transactions for the year.

Deadline: January 1-30

Who files it:

• In general, autónomos who file Modelo 303 during the year
• Some taxpayers are exempt from Modelo 390 in specific cases (see the dedicated guide)
• Autónomos in the Canary Islands file Modelo 425 for IGIC instead

Modelo 180 - Annual rental withholdings summary

Modelo 180 is the annual summary of withholdings made on rental payments.

Deadline: January 1-31 (adjusted to the next business day if it falls on a weekend)

Who files it:

• Autónomos who have filed Modelo 115 during the year

Modelo 190 - Annual employee withholdings summary

Modelo 190 is the annual summary of withholdings made on employees and professionals.

Deadline: January 1-31 (adjusted to the next business day if it falls on a weekend)

Who files it:

• Autónomos who have filed Modelo 111 during the year

Modelo 347 - Transactions with third parties

Modelo 347 declares all transactions with clients and suppliers exceeding €3,005.06 annually.

Deadline: Throughout February (adjusted to the next business day if the last day falls on a weekend)

Who files it:

• All autónomos with transactions exceeding €3,005.06 with the same client or supplier

Modelo 100 - Income tax return

Modelo 100 is the annual income tax return.

Deadline: April 1 to June 30

Who files it:

• All autónomos, regardless of their tax regime
• Advance payments (130 or 131) are deducted from the final result

Modelo 720 - Foreign assets declaration

Modelo 720 declares bank accounts, securities, and real estate abroad.

Deadline: March 1-31

Who files it:

• Autónomos with foreign assets exceeding €50,000 per category

Modelo 721 - Foreign cryptocurrency declaration

Modelo 721 declares cryptocurrencies and virtual assets located abroad.

Deadline: March 1-31

Who files it:

• Autónomos with cryptocurrencies on foreign exchanges exceeding €50,000

Social Security

Monthly autónomo contribution

The autónomo contribution is paid monthly to Social Security.

Deadline: Last day of each month (direct debit)

Amount: Depends on your chosen contribution base and whether you apply the reduced rate

Reduced rate: €80 for the first 12 months (if this is your first time as an autónomo)

According to your tax regime

Not all autónomos file the same forms. This table helps you identify which declarations you must file according to your situation:

Situation	Quarterly forms	Annual forms
Estimación Directa + VAT	303, 130	390, 100
Estimación Directa + VAT-exempt	130	100
Módulos + VAT	303, 131	390, 100
Recargo de Equivalencia	130 or 131 (depending on IRPF regime)	100
Canary Islands (IGIC)	420, 130/131	425, 100
+ With employees	Add: 111	Add: 190
+ Rental property	Add: 115	Add: 180
+ EU transactions	Add: 349	—
+ Transactions > €3,005	—	Add: 347
+ Foreign assets	—	Add: 720, 721

Note: Modelo 390 may not apply in exemption cases recognized by AEAT.

What happens if I don't file on time

Filing declarations late has financial consequences:

Surcharges for voluntary late filing (LGT art. 27)

If you file voluntarily after the deadline (without a formal request from Hacienda):

• 1% base surcharge, plus an additional 1% for each full month of delay
• Example: 2 months late = 3% surcharge (1% + 2x1%)
• After 12 months: 15% surcharge plus late payment interest

Penalties for formal requests

If Hacienda formally requests the declaration (you did not file voluntarily), penalties of 50% to 150% of the debt apply, depending on severity and concealment.

Late payment interest

After 12 months of delay, in addition to the 15% surcharge, Hacienda applies late payment interest from the original deadline until actual payment.

Tips to not forget any obligation

1. Use a tax calendar: tools like Radar Fiscal automatically remind you of deadlines
2. Set up direct debit: you avoid forgetting and gain 5 extra days of liquidity
3. Hire an accountant: if you have multiple obligations, a professional can save you from penalties
4. Review your situation annually: changes in your activity may add or remove obligations
5. Keep all invoices: you'll need receipts for all declarations

Executive summary

As an autónomo in Spain, your minimum obligations are:

• ✅ Quarterly: VAT (303) + Income tax (130 or 131)
• ✅ Annual: Tax return (100) + annual informative forms as applicable (390/180/190; 390 may be exempt)
• ✅ Monthly: Social Security contribution

If you have employees, rent property, operate with the EU, or have foreign assets, more forms are added to your checklist.

The key is organization: know your obligations, mark deadlines on your calendar, and don't leave anything until the last day.