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AEAT calendar · 2026

2026 Spanish tax calendar for autónomos

Every AEAT filing deadline a freelancer in Spain needs in 2026 — already adjusted for weekends and public holidays.

20OCT20 October 2026
Next deadlinein 88 days

111Income tax (IRPF) you withheld from staff pay and professional invoices.

Filing deadlines

Every date below applies to self-employed workers (autónomos), grouped by quarter.

Not sure which of these apply to you? Ask Reglapp AI — it explains any modelo in plain language, 24/7. Ask Reglapp AI

  • 20JAN20 January 2026
    • 111Income tax (IRPF) you withheld from staff pay and professional invoices.Q4 2025
  • 30JAN30 January 2026
    • 130Quarterly IRPF instalment under the direct-estimation regime.Q4 2025
    • 131Quarterly IRPF instalment under the módulos (objective-estimation) regime.Q4 2025
    • 303Quarterly VAT self-assessment (IVA).Q4 2025
    • 349Recapitulative return of your intra-EU sales and purchases.Q4 2025
    • 390Year-end summary of the VAT filed during the year.FY 2025
  • 2FEB2 February 2026
    • 190Year-end summary of the withholdings reported on Modelo 111.FY 2025
  • 2MAR2 March 2026
    • 347Annual report of any third party you traded more than €3,005.06 with.FY 2025
  • 31MAR31 March 2026
    • 720Informational return on assets and rights held outside Spain.FY 2025
    • 721Informational return on crypto held outside Spain.FY 2025

  • 20APR20 April 2026
    • 111Income tax (IRPF) you withheld from staff pay and professional invoices.Q1 2026
    • 130Quarterly IRPF instalment under the direct-estimation regime.Q1 2026
    • 131Quarterly IRPF instalment under the módulos (objective-estimation) regime.Q1 2026
    • 303Quarterly VAT self-assessment (IVA).Q1 2026
    • 349Recapitulative return of your intra-EU sales and purchases.Q1 2026
  • 30JUN30 June 2026
    • 100Your annual personal income-tax return (la Renta).FY 2025

  • 20JUL20 July 2026
    • 111Income tax (IRPF) you withheld from staff pay and professional invoices.Q2 2026
    • 130Quarterly IRPF instalment under the direct-estimation regime.Q2 2026
    • 131Quarterly IRPF instalment under the módulos (objective-estimation) regime.Q2 2026
    • 303Quarterly VAT self-assessment (IVA).Q2 2026
    • 349Recapitulative return of your intra-EU sales and purchases.Q2 2026

  • 20OCT20 October 2026
    • 111Income tax (IRPF) you withheld from staff pay and professional invoices.Q3 2026
    • 130Quarterly IRPF instalment under the direct-estimation regime.Q3 2026
    • 131Quarterly IRPF instalment under the módulos (objective-estimation) regime.Q3 2026
    • 303Quarterly VAT self-assessment (IVA).Q3 2026
    • 349Recapitulative return of your intra-EU sales and purchases.Q3 2026

These are filing deadlines, not direct-debit dates. The calendar is informational — your actual obligations depend on your activity and tax regime. When in doubt, check with the AEAT or your gestor.

How the Spanish tax calendar works

A few simple rules explain almost every date above.

Quarterly and annual forms

Most obligations repeat every quarter — around the 20th of April, July and October, and the 30th of January. Annual summaries and the income-tax return run on their own dates.

Weekends and holidays shift dates

If a due date falls on a Saturday, Sunday or public holiday, it rolls over to the next business day. Every date on this page already reflects that shift.

Direct debit closes earlier

To pay a tax by direct debit (domiciliación), file a few days early — the direct-debit window always closes before the filing deadline.

Rather not keep track of all this?

With a Reglapp subscription, a dedicated gestor takes over your filings and deadlines — you just message them in the in-app chat whenever something comes up.

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Spanish tax forms at a glance

The main AEAT forms (modelos) for autónomos, what they cover and how often you file them.

ModeloWhat it isFrequencyAsk AI
303Quarterly VAT self-assessment (IVA).QuarterlyAsk AI
390Year-end summary of the VAT filed during the year.AnnualAsk AI
349Recapitulative return of your intra-EU sales and purchases.Quarterly or monthlyAsk AI
111Income tax (IRPF) you withheld from staff pay and professional invoices.QuarterlyAsk AI
190Year-end summary of the withholdings reported on Modelo 111.AnnualAsk AI
347Annual report of any third party you traded more than €3,005.06 with.AnnualAsk AI
130Quarterly IRPF instalment under the direct-estimation regime.QuarterlyAsk AI
131Quarterly IRPF instalment under the módulos (objective-estimation) regime.QuarterlyAsk AI
100Your annual personal income-tax return (la Renta).AnnualAsk AI
720Informational return on assets and rights held outside Spain.AnnualAsk AI
721Informational return on crypto held outside Spain.AnnualAsk AI

Open "Ask AI" on any form for a plain-language explanation and to check whether it applies to you.

Never miss an AEAT deadline again

Hand the whole calendar to Reglapp. With a subscription, a dedicated gestor files every modelo and tracks each deadline for you — reachable anytime in the in-app chat — while Reglapp AI answers your tax questions 24/7, in your language.

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Frequently asked questions

Most autónomos file VAT (Modelo 303) and, unless their income is mostly subject to withholding, an IRPF instalment (Modelo 130, or 131 under módulos). If you withhold tax from staff or professional invoices, add Modelo 111. Intra-EU traders also file Modelo 349.

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