The autónomo tax calendar 2026: every deadline and every model

If you’re an autónomo (self-employed worker), the tax calendar isn’t something you can leave for “whenever I remember”. Every quarter you have obligations with the Spanish Tax Agency (Agencia Tributaria), and the deadlines are firm. Missing a date, even by a single day, means surcharges and late-payment interest that are perfectly avoidable if you have the dates clear.

This article is a quick-reference cheat sheet. Save it to your favourites and check it every time the quarter close approaches.

Territorial note: the dates in this article are those of the common territory. In the first section there’s a “Where do you pay tax?” selector with the specific calendar for Navarre and the Basque Country (forms, days and quirks); the detailed “Full 2026 calendar” uses the common-territory dates.

The four quarters and their deadlines

The autónomo’s tax year is divided into four quarters. But the specific dates depend on where you pay tax: the common territory is not the same as the regional (foral) regimes of Navarre or the Basque Country. Pick yours:

One rule common to all: if the last day of the deadline falls on a Saturday, Sunday or public holiday, the date moves to the next working day. It usually happens in the first quarter when it coincides with Easter week, and in the fourth when the last day falls on a weekend.

Quarterly models: which ones apply to you

Not all autónomos file the same models. It depends on your activity, your tax regime and the type of operations you carry out. Here’s the breakdown.

Modelo 303 – quarterly VAT

It’s the most universal model. Practically every autónomo who isn’t in a VAT-exempt activity (such as healthcare, regulated teaching or insurance) files it. If you charge VAT (IVA) on your invoices, you file the 303 every quarter.

The calculation is the difference between the VAT you’ve charged your clients (output, repercutido) and the VAT you’ve paid your suppliers (input, soportado). If you want a detailed guide, here we explain how to fill in the modelo 303 step by step.

Modelo 130 – IRPF instalment payment

It’s the second most common model. It’s filed by autónomos under direct assessment (estimación directa) –normal or simplified– unless more than 70% of their income already carries IRPF withholding (retención) on the invoices.

The modelo 130 isn’t an additional tax: it’s an advance of the IRPF (personal income tax) you’d pay anyway on the annual income tax return. We explain the calculation and the 70% exception in detail in quarterly IRPF: what the modelo 130 is.

Modelo 111 – withholdings on workers and professionals

You only file it if during the quarter you’ve paid invoices with IRPF withholding to other professionals, or if you have employees and you apply withholdings to their payroll.

If you’re an autónomo without employees and you don’t subcontract other professionals who invoice you with withholding, you don’t need to file the modelo 111.

Modelo 115 – withholdings on rent

It only affects you if you rent a commercial premises, office or studio for your activity and you apply withholding to the landlord. If you work from home or your rent doesn’t carry withholding, you don’t file it.

Modelo 349 – intra-Community operations

You file it if you’ve invoiced or received invoices from other European Union countries. It’s an informative model: you don’t pay anything on it, but the Agencia Tributaria needs to know about those operations for the VIES system of information exchange between countries.

The default frequency is quarterly, although it can be monthly if you exceed certain volume thresholds.

Quick quarterly summary

So you have it all in a single view:

If you’re a professional autónomo who invoices only Spanish companies, the most common thing is to file the 303 every quarter and, depending on whether you exceed the 70% withholding threshold, the 130 too. If you don’t have employees or subcontract professionals, the 111 and the 115 probably don’t apply to you.

Annual models

Besides the four quarterly returns, at the year’s close there are summary models that gather everything declared in the quarters. And then there’s the income tax return, which is its own chapter.

Modelo 390 – annual VAT summary

It gathers all the information from the year’s four modelo 303 returns. It’s filed in January, together with the fourth quarter, with a deadline until 30 January. In practice, many autónomos file it on the same day as the fourth-quarter 303.

Since 2023, the Agencia Tributaria allows you not to file the 390 if you correctly complete certain boxes of the fourth-quarter 303. But if you have doubts, filing it does no harm and ensures you comply.

Modelo 190 – annual withholdings summary

It’s the annual summary of the modelo 111. You only file it if you’ve filed a 111 during the year. Deadline: January, until 31 January.

Modelo 100 – the income tax return (annual IRPF)

The income tax return is filed between April and June of the following year. For 2026, the income tax campaign opens in April 2027 and the usual deadline ends on 30 June 2027.

This is where everything converges: the modelo 130 instalment payments, the withholdings applied to you during the year, and your overall tax result. If you’ve been paying correctly in the quarters, the annual return shouldn’t bring any big surprises.

Marking these dates in a cash-flow forecast is the best way to make sure no quarterly payment catches you without funds in the account.

Full 2026 calendar

Here’s the unified view of all the year’s deadlines. Cut and paste it wherever you like. These dates are for the common territory; if you pay tax in Navarre or the Basque Country, adjust the VAT and IRPF payment-on-account deadlines using the territory selector above (for example, the 25th in the Basque Country, with the Q4 VAT going into the modelo 390).

January 2026 (4T of 2025)

• 1-30 January: modelo 303, 130, 111, 115 for 4T 2025
• 1-30 January: modelo 390 (annual VAT summary 2025)
• 1-31 January: modelo 190 (annual withholdings summary 2025)

April 2026 (1T of 2026)

• 1-20 April: modelo 303, 130, 111, 115, 349 for 1T 2026
• April-June: 2025 income tax campaign (modelo 100)

July 2026 (2T of 2026)

• 1-20 July: modelo 303, 130, 111, 115, 349 for 2T 2026

October 2026 (3T of 2026)

• 1-20 October: modelo 303, 130, 111, 115, 349 for 3T 2026

January 2027 (4T of 2026)

• 1-30 January: modelo 303, 130, 111, 115 for 4T 2026
• 1-30 January: modelo 390 (annual VAT summary 2026)
• 1-31 January: modelo 190 (annual withholdings summary 2026)

The December instalment payment for large companies

There’s an additional instalment payment in December (modelo 202) that affects companies and large taxpayers. If you’re an individual autónomo with a normal turnover, this payment doesn’t apply to you. We mention it only so that, if you ever hear talk of “the December payment”, you know it isn’t for you unless you invoice over 6 million euros a year.

What happens if you miss the deadline

Filing late has financial consequences: surcharges ranging from 1% to 15% depending on how late you are, plus late-payment interest if you take more than 12 months. The good news is that if you file voluntarily before the Agencia Tributaria demands it, the surcharges are smaller. We explain it in detail in what happens if you file your taxes late.

The best thing, obviously, is not to get into that situation. And for that, keeping your tax data up to date throughout the quarter –not just the last week– makes all the difference.

Your tax calendar, effortlessly

The hard part isn’t knowing the deadlines. The hard part is reaching each date with the numbers ready: knowing how much VAT you’ve charged, how much has been withheld from you, how much you’re going to have to pay. That’s where most autónomos lose time or end up paying a gestoría (a tax-filing agency) just for the peace of mind of having someone keep the books.

How does Cuéntamo help with this?

Cuéntamo’s self-employed module shows you each quarter with its deadline and the amount you’re going to have to pay. You don’t have to remember dates or reconcile anything by hand: you record your invoices and expenses throughout the quarter, and when it’s time to declare, the VAT and income-tax settlement is already calculated, broken down by VAT rate.

Because the numbers update as you log movements, you don’t reach the 20th rebuilding the quarter from memory. You reach it with everything reconciled. And if you want to understand where each figure comes from, how to calculate quarterly VAT without a gestoría walks through it step by step.

If this is your first quarter, the first-quarter-as-an-autónomo guide covers what to file, when, and how not to miss anything. Try Cuéntamo.

Frequently asked questions

When are the autónomo’s quarterly models filed?

In the common territory, from the 1st to the 20th of the month following the close (April, July and October) and the fourth until 30 January. In the Basque Country the deadline is the 25th (and the Q4 VAT goes in the annual modelo 390), and in Navarre there are its own forms (modelo F-69 for VAT) with their own dates. You have the breakdown by territory in the selector above.

Why does the fourth quarter have a different deadline?

In the common territory, because it runs until 30 January instead of the 20th (ten extra days many don’t use). In the Basque Country the fourth quarter of VAT isn’t even filed as such: its result is folded into the annual summary (modelo 390), from 1 to 31 January.

Which models do I have to file as an autónomo?

It depends on your activity. The most common is the 303 (VAT) every quarter and, if you’re under direct assessment and less than 70% of your income carries withholding, the 130 too. The 111 and the 115 only apply in specific cases.

What happens if the last day of the deadline falls on a Saturday, Sunday or public holiday?

The date moves to the next working day. This usually happens with the first quarter when 20 April coincides with Easter week, or with the fourth when 30 January falls on a weekend.

When does an autónomo file the income tax return?

The income tax campaign runs between April and June of the year following the tax year. For the 2026 tax year, the campaign opens in April 2027 and the usual deadline ends on 30 June 2027.

What about Verifactu? Do I need to do anything in 2026?

Verifactu governs how your invoicing software creates and stores invoices, and it has its own calendar, separate from the quarterly models: the general obligation for the self-employed starts on 1 July 2027, and during 2026 its use is voluntary. If you’re not sure whether or when it affects you, you can check in a minute with our does Verifactu affect me? tool.

Deadlines for 2026. The common-territory ones come from the Spanish Tax Agency’s taxpayer calendar; the foral ones, from the regional tax authorities of Navarre, Bizkaia, Gipuzkoa and Álava.

This article is checked against official sources and reviewed periodically. If you spot anything out of date, email us at [email protected].