The Spanish tax calendar is probably what keeps you up at night as autónomo. Between monthly Social Security contributions, quarterly Modelo 303 VAT, Modelo 130 income tax, Modelo 111 if you withhold from other professionals, and the annual personal income tax return, missing a date costs you between 1% and 20% in surcharges.
This guide is your single reference for all 2026 key dates: what to file, when to file it, and the practical tricks to stay on top of it. You can download the PDF version at the end to print or share with your accountant.
How the Spanish tax calendar works
Self-employment tax obligations cluster into three frequency tiers:
- Monthly: Social Security contributions, and Modelo 349 for intra-community transactions if you cross certain thresholds.
- Quarterly: self-assessment models (303, 130, 111, 115 and 349 if quarterly). Filed in the month after the quarter closes.
- Annual: year-end summaries (390, 190, 180, 184) and information returns (347), plus personal income tax (Modelo 100) in the spring campaign.
If you set up direct debit instead of paying manually, you typically gain five days on the deadline: the direct-debit window ends on the 15th rather than the 20th. It's the small trick every accountant recommends.
Monthly obligations
Social Security contributions. Due on the last working day of each month. The amount depends on your chosen contribution base and your bracket in the 2026 progressive real-income system. If you set up direct debit (standard), the charge is automatic.
Modelo 349 — intra-community transactions. If you exceed €50,000/year in intra-community supplies or acquisitions, filing is monthly: between the 1st and 20th of the following month. Below that threshold, it's filed quarterly.
Quarterly obligations — the big ones
The four quarters of 2026 and the key dates for each:
Q1 2026 (January – March)
- General filing: 1 – 20 April 2026
- With direct debit: 1 – 15 April 2026
- Models: 303 (VAT), 130 (income tax), 111 (professional withholdings), 115 (rent withholdings), 349 (intra-community if quarterly)
Q2 2026 (April – June)
- General filing: 1 – 20 July 2026
- With direct debit: 1 – 15 July 2026
Q3 2026 (July – September)
- General filing: 1 – 20 October 2026
- With direct debit: 1 – 15 October 2026
Q4 2026 (October – December)
- General filing: 1 – 30 January 2027
- With direct debit: up to 25 January 2027
Annual obligations (2026 fiscal year, filed in 2027)
Information returns and annual summaries are filed in January and February of the year following the fiscal year.
- Modelo 390 — annual VAT summary: 1 – 30 January 2027
- Modelo 190 — annual IRPF withholdings summary: 1 – 31 January 2027
- Modelo 180 — annual rent withholdings summary: 1 – 31 January 2027
- Modelo 184 — community of goods and civil partnerships: 1 – 30 January 2027
- Modelo 347 — operations with third parties (>€3,005.06): 1 – 28 February 2027
- Modelo 100 — personal income tax return (IRPF): spring 2027 campaign, typically early April through 30 June
Month-by-month calendar for 2026
January 2026
- By the 20th: Modelo 349 monthly for December 2025, if applicable
- By the 30th: Q4 2025 quarterly models (303, 130, 111, 115)
- By the 30th: 2025 annual summaries — Modelo 390, 190, 180, 184
- Last working day: Social Security contribution
February 2026
- By the 20th: Modelo 349 monthly for January, if applicable
- By the 28th (Saturday → 2 March): Modelo 347 for 2025 third-party operations
- Last working day: contribution
March 2026
- By the 20th: Modelo 349 monthly for February, if applicable
- Last working day: contribution
April 2026
- By the 15th: direct-debit filing for Q1 quarterly models
- By the 20th (Monday): general filing for Q1 (303, 130, 111, 115, 349)
- 2025 personal income tax (Renta) campaign opens
- Last working day: contribution
May 2026
- By the 20th: Modelo 349 monthly for April, if applicable
- Last working day: contribution
June 2026
- By the 20th: Modelo 349 monthly for May, if applicable
- By the 30th: 2025 Renta campaign closes
- Last working day: contribution
July 2026
- By the 15th: direct-debit filing for Q2 quarterly models
- By the 20th (Monday): general filing for Q2 (303, 130, 111, 115, 349)
- Last working day: contribution
August 2026
- By the 20th: Modelo 349 monthly for July, if applicable
- Last working day: contribution
September 2026
- By the 20th: Modelo 349 monthly for August, if applicable
- Last working day: contribution
October 2026
- By the 15th: direct-debit filing for Q3 quarterly models
- By the 20th (Tuesday): general filing for Q3 (303, 130, 111, 115, 349)
- Last working day: contribution
November 2026
- By the 20th: Modelo 349 monthly for October, if applicable
- Last working day: contribution
December 2026
- By the 20th: Modelo 349 monthly for November, if applicable
- Last working day: contribution
- Last chance to optimise: pending invoices, deductible expenses, pension plans
Tricks to never miss a date
- Set up direct debit. You gain peace of mind and the charge is automatic. Filing moves up by five days but you're no longer chasing the close of the period.
- If a deadline falls on a Saturday, Sunday or holiday, it's automatically extended to the next working day. You don't "lose" the date.
- Prepare two weeks ahead. Your invoices and expenses must be reconciled and recorded before you start the filing. If you wait until the 18th, you're taking a risk.
- Use software with reminders. Facturaz alerts you seven days, three days and one day before each key date.
- Always check the official AEAT calendar. The AEAT publishes its Taxpayer Calendar each year with exact dates. If anything changes, it's announced there.
If you're late: surcharges and penalties
If you file late but before any formal request from Hacienda, a progressive surcharge applies:
- Up to 1 month late: 1% surcharge
- Between 1 and 12 months: 1% + 1% per completed month, up to a maximum 15%
- Over 12 months: flat 15% + late-payment interest
If the delay happens after a formal request from Hacienda, you enter the penalty regime proper:
- Fixed €100 penalty if the model has no amount due
- Penalty of 50% to 150% of the unpaid amount if the model has a payment
Moral: one month late costs 1%; being audited costs a minimum of 50%. If you see you won't make it, file anyway before the deadline — even a draft or a zero return. You can always rectify later.
How Facturaz helps with the calendar
Facturaz turns the tax calendar from a constant source of anxiety into an automated flow:
- Generates models 303, 130 and 111 from your recorded invoices and expenses.
- Alerts you seven days, three days and one day before each key date.
- Flags uncategorised invoices in red before the quarter closes.
- (Coming soon) Option to file through an accountant for €29 per model, if you prefer professional review.
Save a copy of the calendar to print or send to your accountant. You can receive the PDF by email with reminders before each quarter.