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AEAT calendar 2026

2026 Spanish tax calendar

Every filing deadline for freelancers and companies in Spain, with the official AEAT dates already adjusted for weekends and public holidays.

Filing deadlines

Pick who you file as to see the dates that apply to you.

20Jan
Modelo 111Q4 2025

Withholding tax on salaries and professional invoices

Both
30Jan
Modelo 130Q4 2025

Quarterly IRPF prepayments under direct estimation

Freelancers
30Jan
Modelo 131Q4 2025

Quarterly IRPF prepayments under modules system

Freelancers
30Jan
Modelo 303Q4 2025

Quarterly VAT return

Both
30Jan
Modelo 349Q4 2025

EU intra-community transactions

Both
30Jan
Modelo 390FY 2025

Annual VAT summary

Both
31Jan
Modelo 190FY 2025

Annual summary of Modelo 111

Both
28Feb
Modelo 347FY 2025

Annual declaration of operations over 3,005.06 EUR

Both
31Mar
Modelo 720FY 2025

Declaration of assets held abroad

Both
31Mar
Modelo 721FY 2025

Declaration of crypto assets held abroad

Both
20Apr
Modelo 111Q1 2026

Withholding tax on salaries and professional invoices

Both
20Apr
Modelo 130Q1 2026

Quarterly IRPF prepayments under direct estimation

Freelancers
20Apr
Modelo 131Q1 2026

Quarterly IRPF prepayments under modules system

Freelancers
20Apr
Modelo 202Payment 1 2026

Advance payments of corporate income tax

Companies
20Apr
Modelo 303Q1 2026

Quarterly VAT return

Both
20Apr
Modelo 349Q1 2026

EU intra-community transactions

Both
30Jun
Modelo 100FY 2025

Annual personal income tax return

Freelancers
20Jul
Modelo 111Q2 2026

Withholding tax on salaries and professional invoices

Both
20Jul
Modelo 130Q2 2026

Quarterly IRPF prepayments under direct estimation

Freelancers
20Jul
Modelo 131Q2 2026

Quarterly IRPF prepayments under modules system

Freelancers
20Jul
Modelo 303Q2 2026

Quarterly VAT return

Both
20Jul
Modelo 349Q2 2026

EU intra-community transactions

Both
27Jul
Modelo 200FY 2025

Corporate income tax return

Companies
20Oct
Modelo 111Q3 2026

Withholding tax on salaries and professional invoices

Both
20Oct
Modelo 130Q3 2026

Quarterly IRPF prepayments under direct estimation

Freelancers
20Oct
Modelo 131Q3 2026

Quarterly IRPF prepayments under modules system

Freelancers
20Oct
Modelo 202Payment 2 2026

Advance payments of corporate income tax

Companies
20Oct
Modelo 303Q3 2026

Quarterly VAT return

Both
20Oct
Modelo 349Q3 2026

EU intra-community transactions

Both
30Nov
Modelo 232FY 2025

Related-party transactions and tax haven operations

Companies
21Dec
Modelo 202Payment 3 2026

Advance payments of corporate income tax

Companies

These are submission deadlines, not direct-debit dates. Informative only; your specific obligations depend on your activity and tax regime. Always confirm with the AEAT.

How the Spanish tax calendar works

A few simple rules explain almost every date above.

Quarterly and annual forms

Most taxes are filed every quarter (around the 20th of April, July and October, and the 30th of January). Annual summaries and the income tax return follow their own dates.

Weekends and holidays shift dates

When a deadline lands on a Saturday, Sunday or public holiday, it moves to the next working day. The dates here already include that adjustment.

Direct debit closes earlier

If you want a tax debited from your bank account, file a few days before the deadline. The direct-debit window always closes before the filing one.

Spanish tax forms at a glance

The main AEAT forms (modelos), how often they are filed and who they apply to.

ModeloDeclarationFrequencyApplies to
Modelo 303Quarterly VAT returnQuarterlyBoth
Modelo 390Annual VAT summaryAnnualBoth
Modelo 349EU intra-community transactionsQuarterly or monthlyBoth
Modelo 111Withholding tax on salaries and professional invoicesQuarterlyBoth
Modelo 190Annual summary of Modelo 111AnnualBoth
Modelo 347Annual declaration of operations over 3,005.06 EURAnnualBoth
Modelo 130Quarterly IRPF prepayments under direct estimationQuarterlyFreelancers
Modelo 131Quarterly IRPF prepayments under modules systemQuarterlyFreelancers
Modelo 100Annual personal income tax returnAnnualFreelancers
Modelo 200Corporate income tax returnAnnualCompanies
Modelo 202Advance payments of corporate income tax3 times a yearCompanies
Modelo 232Related-party transactions and tax haven operationsAnnualCompanies
Modelo 720Declaration of assets held abroadAnnualBoth
Modelo 721Declaration of crypto assets held abroadAnnualBoth

Never miss a tax deadline again

Facturaz tracks your deadlines, reminds you before each one and pre-fills every modelo from your invoices and expenses.

Frequently asked questions

Everything you need to know about Facturaz. Can't find the answer? Contact our support team.

Yes. Facturaz is designed to be simple and intuitive, even if you've never used accounting software before. Most users send their first invoice within 5 minutes.

Yes. Facturaz automatically generates and sends invoices according to AEAT's Verifactu requirements. All your invoices are digitally signed and compliant.

From €24/month + IVA for autónomos and €44/month + IVA for SLs. Everything is included - no hidden fees, no per-invoice charges, no limits on clients or invoices.

Yes! Facturaz is completely free until you start sending invoices. Explore all features, track expenses, manage projects. You only pay when you're ready to invoice.

We can help! Our registration service handles your alta in AEAT and Social Security. You'll be ready to invoice in days, not weeks.

Yes. No contracts, no commitment. Cancel with one click from your settings. Your data remains accessible for 30 days.

2026 Spanish Tax Calendar for Freelancers and Businesses | Facturaz