Free tool
Spain tax calendar 2026 for autónomos and companies
Pick your profile and what applies to you: you get only your 2026 deadlines with the Spanish tax agency (AEAT), month by month, and can add them to your calendar with a reminder three days before. Dates come from the official AEAT taxpayer calendar.
Each deadline is added as an all-day event with a reminder 3 days before. In Google Calendar: Settings › Import & export, then pick the file and the calendar. In Apple Calendar or Outlook, just open the .ics file. The AEAT also publishes official iCal calendars you can subscribe to.
Next deadline: 20 October (27 days left). Modelo 130, 303.
January 2026
- Modelo 130Q4 2025(closed)
Income tax (IRPF) prepayment, direct assessment (estimación directa)
1 to 30 January
With direct debit: until 27 January
Modelo 130 guide (in Spanish) - Modelo 303Q4 2025(closed)
VAT (IVA) self-assessment for the quarter
1 to 30 January
With direct debit: until 27 January
Modelo 303 guide - Modelo 390Year 2025(closed)
Annual VAT summary
Until 30 January
Not required if you only pay VAT under the simplified regime (módulos) or for renting urban property, file quarterly in common territory (territorio común), or are on the SII (Immediate Supply of Information).
Modelo 390 guide (in Spanish)
February 2026
No deadlines for your profile.
March 2026
No deadlines for your profile.
April 2026
- Modelo 130Q1 2026(closed)
Income tax (IRPF) prepayment, direct assessment (estimación directa)
1 to 20 April
With direct debit: until 15 April
Modelo 130 guide (in Spanish) - Modelo 303Q1 2026(closed)
VAT (IVA) self-assessment for the quarter
1 to 20 April
With direct debit: until 15 April
Modelo 303 guide
May 2026
No deadlines for your profile.
June 2026
- Modelo 100Year 2025(closed)
Personal income tax return (Declaración de la Renta)
8 April to 30 June
With direct debit: until 25 June
Online filing period. The direct debit deadline of 25 June is for returns with an amount to pay.
July 2026
- Modelo 130Q2 2026(closed)
Income tax (IRPF) prepayment, direct assessment (estimación directa)
1 to 20 July
With direct debit: until 15 July
Modelo 130 guide (in Spanish) - Modelo 303Q2 2026(closed)
VAT (IVA) self-assessment for the quarter
1 to 20 July
With direct debit: until 15 July
Modelo 303 guide
August 2026
No deadlines for your profile.
September 2026
No deadlines for your profile.
October 2026
- Modelo 130Q3 2026Next
Income tax (IRPF) prepayment, direct assessment (estimación directa)
1 to 20 October
With direct debit: until 15 October
Modelo 130 guide (in Spanish) - Modelo 303Q3 2026Next
VAT (IVA) self-assessment for the quarter
1 to 20 October
With direct debit: until 15 October
Modelo 303 guide
November 2026
- Modelo 102Year 2025
Second instalment of the income tax return, if you split the payment
Until 5 November
If you set up direct debit for the second instalment in your return, it is charged automatically that day.
December 2026
No deadlines for your profile.
Dates from the AEAT (Agencia Tributaria, the Spanish tax agency) Taxpayer Calendar 2026 (Calendario del contribuyente), already moved to Monday when the last day falls on a weekend. If that day is a public holiday in your region or town, the deadline moves to the next working day. The AEAT drew it up in December 2025 with rules still going through approval, so check its website before filing. Monthly returns for large companies (volume of operations over €6,010,121.04) are not included.
How to use it
- 1Choose your profile: autónomo (a self-employed person registered with the tax agency and Social Security) under direct assessment (estimación directa) or modules (módulos), or a company (sociedad, such as an SL or SA).
- 2Tick what applies to you: VAT (IVA), employees or professionals you withhold tax from, rented business premises, transactions with EU businesses, or with any third party above €3,005.06 a year.
- 3Check the list month by month. At the top you see the next deadline and how many days are left.
- 4Click Download .ics and import it into Google Calendar, Apple Calendar or Outlook. If you pay by direct debit, also tick the last day to pay by direct debit.
Examples
Autónomo under direct assessment, no employees (303 and 130)
Q3 is filed from 1 to 20 October; if you pay by direct debit, by 15 October. Q4 2025 was due by 30 January, or by 27 January with direct debit (the 25th was a Sunday). January also brings the annual modelo 390 (guide in Spanish) unless you are exempt.
Small company with one employee (111, 303, 202)
In October the Q3 modelo 111 and modelo 303 fall together with the second corporate tax prepayment (modelo 202), all due by the 20th (by the 15th with direct debit). The third 202 is due by 21 December, because the 20th is a Sunday. Corporate income tax (modelo 200) for 2025 was due on 27 July and the annual 190 summary on 2 February.
Autónomo renting premises and buying from EU suppliers
Add modelo 115 and modelo 349 (guide in Spanish) every quarter and, early in the year, modelo 180 (by 2 February).
From the calendar to the numbers
Aikount works out the boxes (casillas) of modelos 303, 130, 111 and 115 from your invoices and expenses, and exports them to Excel so you can check them. Its tax calendar tells you which modelos apply to you based on your data, which are due in the next 30 days and which are overdue. You or your tax adviser (gestoría) file them on the AEAT website.
Try AikountFrequently asked questions
What happens if I file late?
If you file before the tax agency asks you to, you pay a 1% surcharge plus another 1% for each full month of delay, with no penalty or interest. After 12 months the surcharge is 15% and late-payment interest (intereses de demora) also runs from then on. The surcharge is cut by 25% if you pay the tax when you file and pay the surcharge within the period you are given (article 27 of the General Tax Law, Ley General Tributaria). It is calculated on the amount due.
What if the last day is a public holiday?
The deadline moves to the next working day. The dates in this tool are already moved when the last day falls on a Saturday or Sunday. Regional and local holidays are not included: check the AEAT website.
What does paying by direct debit (domiciliación) mean?
You file the return with your bank account details so the bank charges the amount on the last day of the filing period. Direct debit gives you a few days less than the general deadline: in April, July and October, until the 15th; for the Q4 modelo 303 and 130, until 27 January.
Do I have to file modelo 303 if I have not invoiced anything?
Yes. If you are registered for VAT and there is nothing to pay, the AEAT says you still file it: as no activity (sin actividad), to carry forward (a compensar) or for a refund (a devolver), and a refund can only be claimed in the last quarter.
Does it work for large companies?
No. If your volume of operations is over €6,010,121.04, modelos 303, 111, 115 and 123 are monthly and have other deadlines.
Official sources
Data checked on 23 September 2026.
- AEAT: Taxpayer Calendar 2026
- AEAT: Deadlines for filing self-assessments with direct debit
- AEAT: Official iCal calendars
- AEAT: Who must file modelo 347
- AEAT: Who is exempt from filing modelo 390
- AEAT: VAT self-assessment forms (modelo 303 with no activity)
- BOE: General Tax Law 58/2003, article 27, late-filing surcharges (in Spanish)
More free tools