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Your Spanish tax calendar for 2026.

Every deadline Spain’s tax office (Hacienda, the AEAT) can expect from an autónomo in 2026, in one table. Tell us how you work and we keep only yours, with the days left and the last day to pay by direct debit.

You are

An autónomo on estimación directa, filing VAT every quarter.

Do you have employees, or pay freelancers with tax withheld?

Payroll, or invoices from lawyers, consultants and other professionals with IRPF withheld.

Do you rent premises and withhold tax from the rent?

If you deduct IRPF from your landlord’s invoices.

Do you buy from or sell to businesses in other EU countries?

With their EU VAT number, including services such as ads or software.

Your next deadline

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An estimate under 2026 rules. Your case may have details that change it, so check before you decide. Calculated in your browser: nothing you type is sent or stored.

Your deadlines, month by month

From January 2026 to the January 2027 filings. Past ones are greyed out.

  1. January 2026

    1. 30 January 2026. Modelo 303: Quarterly VAT (IVA) (Q4 2025)

      Direct debit by 27 January

      Not filed if your work is exempt from VAT.

    2. 30 January 2026. Modelo 130: Income tax prepayment (IRPF) (Q4 2025)

      Direct debit by 27 January

      131 if you are on módulos. Not filed if at least 70% of last year’s income had tax withheld.

    3. 30 January 2026. Modelo 390: Annual VAT summary (2025 tax year)

      Not filed if your books go to the SII.

  2. March 2026

    1. 2 March 2026. Modelo 347: Transactions with third parties (2025 tax year)

      Only if one customer or supplier tops €3,005.06 in the year.

  3. April 2026

    1. 20 April 2026. Modelo 303: Quarterly VAT (IVA) (Q1 2026)

      Direct debit by 15 April

      Not filed if your work is exempt from VAT.

    2. 20 April 2026. Modelo 130: Income tax prepayment (IRPF) (Q1 2026)

      Direct debit by 15 April

      131 if you are on módulos. Not filed if at least 70% of last year’s income had tax withheld.

  4. June 2026

    1. 30 June 2026. Modelo 100: Income tax return (Renta) (2025 tax year)

      Opens 8 April · Direct debit by 25 June

  5. July 2026

    1. 20 July 2026. Modelo 303: Quarterly VAT (IVA) (Q2 2026)

      Direct debit by 15 July

      Not filed if your work is exempt from VAT.

    2. 20 July 2026. Modelo 130: Income tax prepayment (IRPF) (Q2 2026)

      Direct debit by 15 July

      131 if you are on módulos. Not filed if at least 70% of last year’s income had tax withheld.

  6. October 2026

    1. 20 October 2026. Modelo 303: Quarterly VAT (IVA) (Q3 2026)

      Direct debit by 15 October

      Not filed if your work is exempt from VAT.

    2. 20 October 2026. Modelo 130: Income tax prepayment (IRPF) (Q3 2026)

      Direct debit by 15 October

      131 if you are on módulos. Not filed if at least 70% of last year’s income had tax withheld.

  7. November 2026

    1. 5 November 2026. Modelo 102: Second Renta payment (2025 tax year)

      Direct debit by 2 November

      Only if you split the payment.

  8. February 2027

    1. 1 February 2027. Modelo 303: Quarterly VAT (IVA) (Q4 2026)

      Direct debit by 27 January

      Not filed if your work is exempt from VAT.

    2. 1 February 2027. Modelo 130: Income tax prepayment (IRPF) (Q4 2026)

      Direct debit by 27 January

      131 if you are on módulos. Not filed if at least 70% of last year’s income had tax withheld.

    3. 1 February 2027. Modelo 390: Annual VAT summary (2026 tax year)

      Not filed if your books go to the SII.

The 2027 dates follow the general rule: a deadline on a weekend moves to Monday. The AEAT publishes the 2027 calendar in December.

Every 2026 deadline, month by month

What can apply to you as an autónomo, even with no employees, premises or EU customers. The filter above keeps only yours.

2026 tax calendar for the self-employed: filing and direct-debit deadlines
FormPeriodFilingDirect debitWhen it applies
January 2026
111. Tax withheld from salaries and freelancersQ4 2025By 20 January 2026By 15 January 2026If you pay salaries or professionals’ invoices with tax withheld.
115. Tax withheld from rentQ4 2025By 20 January 2026By 15 January 2026If you withhold income tax on the rent for your premises.
130. Income tax prepayment (IRPF)Q4 2025By 30 January 2026By 27 January 2026Estimación directa. Not if you are a professional and at least 70% of last year’s income had tax withheld.
131. Income-tax payment on account under módulosQ4 2025By 30 January 2026By 27 January 2026Módulos, instead of form 130. Same dates.
303. Quarterly VAT (IVA)Q4 2025By 30 January 2026By 27 January 2026Work subject to VAT (IVA). You still file when the quarter is zero.
349. EU transactionsQ4 2025By 30 January 2026Nothing to payIf you buy from or sell to businesses in the EU.
390. Annual VAT summary2025 tax yearBy 30 January 2026Nothing to payAnnual VAT summary, unless you are exempt.
February 2026
180. Annual rent withholding summary2025 tax yearBy 2 February 2026Nothing to payAnnual summary of your form 115s.
190. Annual withholding summary2025 tax yearBy 2 February 2026Nothing to payAnnual summary of your form 111s.
March 2026
347. Transactions with third parties2025 tax yearBy 2 March 2026Nothing to payIf one customer or supplier goes over €3,005.06 in the year.
April 2026
111. Tax withheld from salaries and freelancersQ1 2026By 20 April 2026By 15 April 2026If you pay salaries or professionals’ invoices with tax withheld.
115. Tax withheld from rentQ1 2026By 20 April 2026By 15 April 2026If you withhold income tax on the rent for your premises.
130. Income tax prepayment (IRPF)Q1 2026By 20 April 2026By 15 April 2026Estimación directa. Not if you are a professional and at least 70% of last year’s income had tax withheld.
131. Income-tax payment on account under módulosQ1 2026By 20 April 2026By 15 April 2026Módulos, instead of form 130. Same dates.
303. Quarterly VAT (IVA)Q1 2026By 20 April 2026By 15 April 2026Work subject to VAT (IVA). You still file when the quarter is zero.
349. EU transactionsQ1 2026By 20 April 2026Nothing to payIf you buy from or sell to businesses in the EU.
June 2026
100. Income tax return (Renta)2025 tax yearFrom 8 April 2026 to 30 June 2026By 25 June 2026Your income tax for the year, the Renta campaign.
July 2026
111. Tax withheld from salaries and freelancersQ2 2026By 20 July 2026By 15 July 2026If you pay salaries or professionals’ invoices with tax withheld.
115. Tax withheld from rentQ2 2026By 20 July 2026By 15 July 2026If you withhold income tax on the rent for your premises.
130. Income tax prepayment (IRPF)Q2 2026By 20 July 2026By 15 July 2026Estimación directa. Not if you are a professional and at least 70% of last year’s income had tax withheld.
131. Income-tax payment on account under módulosQ2 2026By 20 July 2026By 15 July 2026Módulos, instead of form 130. Same dates.
303. Quarterly VAT (IVA)Q2 2026By 20 July 2026By 15 July 2026Work subject to VAT (IVA). You still file when the quarter is zero.
349. EU transactionsQ2 2026By 20 July 2026Nothing to payIf you buy from or sell to businesses in the EU.
October 2026
111. Tax withheld from salaries and freelancersQ3 2026By 20 October 2026By 15 October 2026If you pay salaries or professionals’ invoices with tax withheld.
115. Tax withheld from rentQ3 2026By 20 October 2026By 15 October 2026If you withhold income tax on the rent for your premises.
130. Income tax prepayment (IRPF)Q3 2026By 20 October 2026By 15 October 2026Estimación directa. Not if you are a professional and at least 70% of last year’s income had tax withheld.
131. Income-tax payment on account under módulosQ3 2026By 20 October 2026By 15 October 2026Módulos, instead of form 130. Same dates.
303. Quarterly VAT (IVA)Q3 2026By 20 October 2026By 15 October 2026Work subject to VAT (IVA). You still file when the quarter is zero.
349. EU transactionsQ3 2026By 20 October 2026Nothing to payIf you buy from or sell to businesses in the EU.
November 2026
102. Second Renta payment2025 tax yearBy 5 November 2026By 2 November 2026Only if you split the Renta payment.
January 2027
111. Tax withheld from salaries and freelancersQ4 2026By 20 January 2027Not yet confirmedBy 15 January 2027Not yet confirmedIf you pay salaries or professionals’ invoices with tax withheld.
115. Tax withheld from rentQ4 2026By 20 January 2027Not yet confirmedBy 15 January 2027Not yet confirmedIf you withhold income tax on the rent for your premises.
February 2027
130. Income tax prepayment (IRPF)Q4 2026By 1 February 2027Not yet confirmedBy 27 January 2027Not yet confirmedEstimación directa. Not if you are a professional and at least 70% of last year’s income had tax withheld.
131. Income-tax payment on account under módulosQ4 2026By 1 February 2027Not yet confirmedBy 27 January 2027Not yet confirmedMódulos, instead of form 130. Same dates.
180. Annual rent withholding summary2026 tax yearBy 1 February 2027Not yet confirmedNothing to payAnnual summary of your form 115s.
190. Annual withholding summary2026 tax yearBy 1 February 2027Not yet confirmedNothing to payAnnual summary of your form 111s.
303. Quarterly VAT (IVA)Q4 2026By 1 February 2027Not yet confirmedBy 27 January 2027Not yet confirmedWork subject to VAT (IVA). You still file when the quarter is zero.
349. EU transactionsQ4 2026By 1 February 2027Not yet confirmedNothing to payIf you buy from or sell to businesses in the EU.
390. Annual VAT summary2026 tax yearBy 1 February 2027Not yet confirmedNothing to payAnnual VAT summary, unless you are exempt.

The 2026 dates are the AEAT taxpayer calendar. January and February 2027 follow the general rule (a deadline on a weekend moves to Monday) and are marked: the AEAT publishes that calendar in December. A holiday in your region or town can move a deadline one more day.

Form 303, the quarterly VAT return, is explained box by box in the form 303 guide.

How it is calculated.

Official sources

  1. The AEAT’s dates.

    We start from the tax office’s 2026 taxpayer calendar: the last day for each modelo and the last day to pay it by direct debit (domiciliación).

  2. Only what applies to you.

    Self-employed, company or comunidad de bienes, with or without employees, rent with tax withheld or EU business: we keep the modelos you actually file.

  3. Weekends and holidays.

    A deadline on a Saturday, Sunday or holiday moves to the next working day. That is how we work out January 2027, whose calendar the AEAT publishes in December.

  4. Direct debit.

    Paying by direct debit means filing a few days early: the window closes three working days before the deadline, on the 15th in April, July and October.

  5. The countdown.

    We count the days from today, in Madrid time, to the next deadline still open. The last day of a deadline still counts.

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Questions

What people ask us most.

In the first 20 days of April, July and October: 20 April, 20 July and 20 October 2026. The fourth quarter falls in January 2027. 30 January is a Saturday, so the general rule moves it to 1 February. That date is marked: the AEAT publishes the 2027 calendar in December.

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